客户集中度、公司治理水平与会计信息可比性Customer Concentration, Corporate Governance Level and Accounting Information Comparability
张永杰,潘临
摘要(Abstract)：
以2007—2015年沪深A股上市公司为实证样本,考察了客户集中度对会计信息可比性的影响以及公司治理对二者关系的调节作用。研究发现,客户集中度与会计信息可比性显著负相关,而高水平的公司治理能够显著抑制客户集中度对会计信息可比性的负向影响。进一步的研究显示,信息披露的专有性成本和大客户"敲竹杠"风险会强化客户集中度对会计信息可比性的负向影响,而高水平的公司治理对客户集中度与会计信息可比性关系的调节作用仅在地方国有企业中显著存在。
关键词(KeyWords)： 客户集中度;会计信息可比性;公司治理;专有性成本;产权制度
基金项目(Foundation): 国家自然科学基金项目(71762002)
作者(Author): 张永杰,潘临
DOI: 10.13781/j.cnki.1007-9556.2018.11.009
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- (1)限于篇幅,其他稳健性检验的具体结果未予列示,留存备索。