| 张春强,余悦.内部薪酬差距、股权结构与会计信息质量[J].安徽建筑大学学报,2022,30(): |
| 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 |
| 投稿时间：2021-04-29 修订日期：2021-05-27 |
| DOI： |
| 中文关键词: 内部薪酬差距 股权结构 会计信息质量 |
| 英文关键词: internal salary gap ownership structure accounting information Quality |
| 基金项目:安徽财经大学校级科研项目“企业诚信文化的信息传递对债券发行信用价差的影响效应研究 ”；项目编号：ACKYC19037 |
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| 中文摘要: |
| 近些年,企业会计信息质量的失真事件频发,财务舞弊现象屡次被曝光,有效提高会计信息的透明度成为了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信息质量,股权集中度和股权制衡度在两者关系中呈现正向促进作用。 |
| 英文摘要: |
| n recent years, the distortion of the Quality of enterprise accounting information has occurred frequently, and the phenomenon of financial fraud has been exposed repeatedly. To effectively improve the transparency of accounting information has become the focus of practical and academic circles. Taking A-share listed manufacturing enterprises from 2015 to 2017 as samples, this paper empirically studies the impact of internal pay gap on the Quality of accounting information, and further explores the mediating role of ownership structure difference between internal pay gap and accounting information Quality from the perspective of ownership structure. It is found that the internal pay gap helps to improve the Quality of compensation, and the degree of ownership concentration and equity balance play a positive role in the relationship between them |
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