| 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(5):59-64 |
| 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 |
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| 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:安徽高校人文社会科学研究项目（SK2021A0240）；安徽财经大学校级科研项目（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，财务舞弊现象屡次曝光，有效提高会计信息的透明度成为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会计信息质量，股权集中度和股权制衡度在两者之间呈现正向促进作用。 |
| 英文摘要: |
| In recent years，there have been repeated incidents of distortion in the quality of corporate accounting information andfinancial fraud，hence，effectively improving the transparency of accounting information has become the focus of attention in practiceand academia. Taking A-share listed manufacturing enterprises from 2015 to 2017 as samples，this paper empirically studies theimpact of the internal salary gap on the quality of accounting information，and further explores the mediating role of ownership structuredifferences between internal salary gap and accounting information quality. It is found that the internal salary gap helps to improve thequality of accounting information，and the degree of ownership concentration as well as the balance between shareholders and the boardplay a positive role in the improvement. |
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