地方性商业银行会计信息质量的地区差异研究

Research on Regional Differences of Local Commercial Banks’Accounting Information Quality

论文基于我国沪市、深市、港市和新三板上市的城市商业银行和农村金融机构2012~2018年的会计财务数据,对我国地方性商业银行会计信息质量及其地区差异进行了实证研究。研究发现:银行注册地发展水平越高,其会计信息质量越好;规模较小的银行的会计信息质量受地区发展的正向影响更加明显;这种现象在农村金融机构、欠发达地区或内陆上市银行样本中更加明显。此外,论文还对如何提高地方性商业银行的会计信息质量给出了建议。

Based on the accounting and financial data of city commercial banks and rural financial institutions listed in Shanghai,Shenzhen,Hong Kong and NEEQ from 2012 to 2018,this paper makes an empirical study on local commercial banks’accounting information quality and its regional differences.This paper finds that:a)The higher level of development in registration place,the higher quality of banks’accounting information;b)The positive effect of regional development is more obvious in smaller banks;c)The results are mainly found in the subsamples of rural financial institutions,underdeveloped regions or inland listed banks.This paper also gives suggestions of how to improve the quality of local commercial banks’accounting information.