管理层权力、媒体监督与会计信息质量的关系研究

Research on the Relationship Between Management Power,Media Supervision and Accounting Information Quality

为探究管理层权力与会计信息质量的相关关系及媒体监督对两者之间相关关系的影响作用,文章选取2013—2017年沪深主板A股上市公司样本数据进行实证研究。研究结果表明:管理层权力对会计信息质量有着显著的负面影响,媒体监督与会计信息质量显著正相关,只有媒体负面报道可以削弱管理层权力对会计信息质量产生负面影响的能力。这为我国上市公司信息披露制度的建设和证券市场的规范与完善提供了一定的理论与实证依据。

In order to explore the relationship between the management of power and the quality of accounting information,and how the media supervision influences the relationship between them,the authors select 2013-2017 motherboard of Shanghai and Shenzhen A shares listed companies as sample for empirical research.The results show that the management of power has a significant negative impact on the quality of accounting information;media supervision is significantly related to the quality of accounting information.Only negative media coverage can weaken the quality of accounting information’s negative impact on management power.The article provides a certain theoretical and empirical basis for the construction of listed company information disclosure system in our country,as well as improvement and standard formation of the stock market.