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会计信息质量对公司资本配置效率影响的路径——来自中国上市公司经验证据的研究
Authors
任春艳
赵景文
Publication date
15 July 2011
Publisher
Abstract
本文实证研究了中国现实制度背景下会计信息质量影响公司资本配置效率的具体路径。研究发现,对于投资不足的上市公司,会计信息质量与公司未来新增投资支出正相关,会计信息质量的提高能够促进投资不足公司增加投资,从而缓解公司投资不足;对于投资过度的上市公司,会计信息质量与公司未来新增投资支出负相关,会计信息质量提高有利于投资过度公司减少投资,从而抑制公司投资过度
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Last time updated on 16/06/2016