企业管理者、市场化程度与会计信息披露质量的相关性

The Relationship Between Corporate Executives,Marketization Level,and the Quality of Accounting Information Disclosure

随着我国经济的快速发展,企业数量不断增多,企业会计信息披露质量对利益相关者有着重要的影响。为了分析企业管理者、市场化程度和会计信息披露质量之间的关系,文章以2009—2021年沪深两市A股上市公司的公开数据为研究对象,综合相关分析、回归分析、调节效应检验,结果发现:(1)企业高管年龄越大,企业会计信息披露质量越高;企业高管持股数量越少,企业会计信息披露质量越高;企业高管人数越多,企业会计信息披露质量越高。(2)控制变量对会计信息披露质量均产生积极作用。(3)市场化程度对企业管理者的年龄、人数、持股数量与企业会计信息披露质量的关系均有抑制作用。

With the rapid development of China’s economy,the number of enterprises is increasing,and the quality of corporate accounting information disclosure has a significant impact on stakeholders.This article uses public data from A-share listed companies in Shanghai and Shenzhen stock markets from 2009 to 2021 as research subjects to analyze the relationship between corporate executives,marketization level,and the quality of accounting information disclosure.Through correlation analysis,regression analysis,and moderating effect tests,it is found that:(1)the older the corporate executives,the higher the quality of corporate accounting information disclosure;the less the number of shares held by corporate executives,the higher the quality of corporate accounting information disclosure;and the more the number of corporate executives,the higher the quality of corporate accounting information disclosure;(2)among the control variables,all have a positive impact on the quality of accounting information disclosure;(3)the marketization level has a inhibitory effect on the relationship between the age,number of people,and number of shares held by corporate executives and the quality of corporate accounting information disclosure.