The business results and financial status of the enterprise are all emt^ou^eu t^y me accounung ~uumw~ ..u..a.u. the authenticity of the accounting archives information can to a certain extent ensure the correctness of...The business results and financial status of the enterprise are all emt^ou^eu t^y me accounung ~uumw~ ..u..a.u. the authenticity of the accounting archives information can to a certain extent ensure the correctness of the state economic policy and the overall development strategy of the organization. However, for now, the distortion of accounting information in our country has become the norm. Especially for some listed companies, in order to obtain considerable economic benefits through listing, they go astray to violate the accounting standards. The specific performance is mainly accounting vouchers , Accounting books to financial reporting information distortion three types of circumstances. In-depth analysis and exploration of these three situations at the same time, standing in the background of the accounting profession, the management of listed companies and other aspects of the in-depth study of listed companies accounting information file distortion of the specific reasons.展开更多
Accounting information plays a key role in economic development. Macroscopically speaking, accounting information isthe basis of macro-decision-making. Microscopically speaking, accounting information is the effective...Accounting information plays a key role in economic development. Macroscopically speaking, accounting information isthe basis of macro-decision-making. Microscopically speaking, accounting information is the effective embodiment of enterprise＇smanagement ability and status, and is also the basis for many investors to make reasonable investment decisions. Therefore, it can beseen that the distortion of accounting information will cause negative effects in many aspects. Ringing. Based on this, this paper selectsA-share non-financial listed companies in Shanghai and Shenzhen Stock Exchanges fi＇om 2011 to 2016, analyzes the impact ofaccounting information distortion on corporate debt financing costs, and introduces internal control into the study of the relationshipbetween the tw0. Through empirical analysis, we find that： the effectiveness of internal control and debt financing costs significantlynegative correlation; accounting fraud and accounting manipulation are two indicators of accounting information distortion and corporatedebt financing costs significantly positive correlation; internal control can significantly inhibit the correlation between accountinginformation distortion and debt financing costs.展开更多
文摘The business results and financial status of the enterprise are all emt^ou^eu t^y me accounung ~uumw~ ..u..a.u. the authenticity of the accounting archives information can to a certain extent ensure the correctness of the state economic policy and the overall development strategy of the organization. However, for now, the distortion of accounting information in our country has become the norm. Especially for some listed companies, in order to obtain considerable economic benefits through listing, they go astray to violate the accounting standards. The specific performance is mainly accounting vouchers , Accounting books to financial reporting information distortion three types of circumstances. In-depth analysis and exploration of these three situations at the same time, standing in the background of the accounting profession, the management of listed companies and other aspects of the in-depth study of listed companies accounting information file distortion of the specific reasons.
文摘Accounting information plays a key role in economic development. Macroscopically speaking, accounting information isthe basis of macro-decision-making. Microscopically speaking, accounting information is the effective embodiment of enterprise＇smanagement ability and status, and is also the basis for many investors to make reasonable investment decisions. Therefore, it can beseen that the distortion of accounting information will cause negative effects in many aspects. Ringing. Based on this, this paper selectsA-share non-financial listed companies in Shanghai and Shenzhen Stock Exchanges fi＇om 2011 to 2016, analyzes the impact ofaccounting information distortion on corporate debt financing costs, and introduces internal control into the study of the relationshipbetween the tw0. Through empirical analysis, we find that： the effectiveness of internal control and debt financing costs significantlynegative correlation; accounting fraud and accounting manipulation are two indicators of accounting information distortion and corporatedebt financing costs significantly positive correlation; internal control can significantly inhibit the correlation between accountinginformation distortion and debt financing costs.
