内部薪酬差距、股权结构与会计信息质量

Internal Salary Gap,Ownership Structure and Accounting Information Quality

近些年企业会计信息质量的失真事件频发,财务舞弊现象屡次曝光,有效提高会计信息的透明度成为实务界和学术界关注的焦点。以2015~2017年制造业A股上市企业为样本,实证研究了内部薪酬差距对企业会计信息质量的影响,并从股权结构视角进一步探究股权结构差异在内部薪酬差距和会计信息质量之间的调节作用。研究发现,内部薪酬差距有助于提高公司会计信息质量,股权集中度和股权制衡度在两者之间呈现正向促进作用。

In recent years,there have been repeated incidents of distortion in the quality of corporate accounting information and financial fraud,hence,effectively improving the transparency of accounting information has become the focus of attention in practice and academia.Taking A-share listed manufacturing enterprises from 2015 to 2017 as samples,this paper empirically studies the impact of the internal salary gap on the quality of accounting information,and further explores the mediating role of ownership structure differences between internal salary gap and accounting information quality.It is found that the internal salary gap helps to improve the quality of accounting information,and the degree of ownership concentration as well as the balance between shareholders and the board play a positive role in the improvement.