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利用“国家规划布局内重点软件企业名单”这一背景,本文检验了我国政府产业倾向性政策与企业会计稳健性的关系。入选该名单能够缓解入选企业的融资需求,影响银行的信贷决策,揭示入选企业的发展前景。因此,我们预期在入选“国家规划布局内重点软件企业名单”后,企业的会计稳健性会有所下降。运用双重差分模型并采用倾向得分匹配法获得对照样本后,我们发现相对于对照样本,入选企业的会计稳健性确实出现显著下降。本研究对于理解政府的经济干预政策如何影响企业的会计信息特征具有启发意义。并且,基于“国家规划布局内重点软件企业名单”的研究发现,有利于确定产业倾向性政策影响微观企业行为的具体途径,丰富了现有关于宏观经济环境或政策与微观企业行为的研究。
Using the background of the list of key software companies within the national plan layout, this paper examines the relationship between China’s government industry-oriented policies and corporate accounting conservatism. The inclusion of this list will ease the financing needs of selected companies, affect the bank’s credit decisions, and reveal the prospects for the development of selected companies. Therefore, we expect the company’s accounting conservatism will decline after being selected in the “List of key software companies within the national planning layout.” After using the double-difference model and using the propensity score matching method to obtain the control sample, we found that the accounting conservatism of the selected companies did significantly decrease relative to the control sample. This study is of enlightening significance for understanding how the government’s economic intervention policy affects the characteristics of the enterprise’s accounting information. Moreover, research based on the “List of key software companies within the national planning and layout” found that it is helpful to determine the specific ways in which industry-oriented policies influence micro-enterprises’ behaviors and enriches existing studies on macro-economic environment or policies and micro-firm behaviors. .