基于信息更新频率视角的会计信息可比性与自愿性信息披露

Enterprise Information Comparability and Voluntary Information From the Perspective of Information Update Frequency

自愿性信息披露水平代表着企业的信息透明度水平,企业会计信息可比性则代表着企业的信息质量,但更高的信息透明度并不代表更强的信息质量。企业的自愿性信息披露会显著促进企业与行业内其他企业间的信息可比性,具备更快信息更新频率的企业,其自愿性信息披露对信息可比性的促进效果更强;但具备较低信息更新频率的企业,其自愿性信息披露与信息可比性不具备显著性联系。

Voluntary information disclosure represents a stronger level of information transparency,while enterprise information comparability represents a higher quality of information,but higher information transparency does not represent a stronger quality of information.It is found that the voluntary information disclosure of enterprises can significantly promote the information comparability between enterprises and other enterprises in the industry,and the voluntary information disclosure of enterprises with faster information update frequency has a stronger effect on promoting information comparability.However,there is no significant correlation between voluntary information disclosure and information comparability in enterprises with low information update frequency.