基于风险管理视角下客户信息透明度对企业风险承担的影响

Impact of Customer Information Transparency on Enterprise Assumption of Risk from the Perspective of Risk Management

随着市场竞争程度日益激烈,企业风险管理已成为企业可持续发展的关键,而风险承担是企业风险管理的重要一环。文章采用2000-2021年上市公司供应链数据,实证检验了客户信息透明度对企业风险承担的影响。研究发现:①客户信息透明度与企业风险承担呈正相关;②客户信息透明度通过向市场传递良好信号来缓解企业信贷约束,从而提高企业风险承担能力。

With the increasingly fierce market competition,enterprise risk management has become the key to the sustainable development of enterprises,and assumption of risk is an important part of enterprise risk management.Using the supply chain data of listed companies from 2000 to 2021,this paper empirically tests the impact of customer information transparency on enterprise assumption of risk.Research findings:①Customer information transparency is positively correlated with enterprise Assumption of risk;②Customer information transparency alleviates enterprise credit constraints by transmitting good signals to the market,thus improving enterprise assumption of risk ability.