摘要
基于混合所有制改革制度背景,本文以2007—2019年A股国有上市公司为研究对象,从混合所有制改革股权结构视角出发,研究了非国有股东持股比例对国企审计报告时滞的影响。结果发现,随着混改过程中非国有股东持股比例的提高,国企审计报告时滞发生了显著下降,且这一效应在大规模、成长性高以及公司治理水平高的国企中表现得更为显著。此外,中介效应检验结果显示,混合所有制改革显著提高了国企的内部控制质量,进而降低了国企审计报告时滞。上述结论在经过一系列稳健性检验后依然成立。研究为理解财务报告披露质量提供了新的思考方向,同时也从财务信息披露质量的视角丰富了混合所有制改革经济后果的相关研究,进而为深化国企改革提供了经验证据。
Based on the data of state-owned listed companies from 2007 to 2019,it is found that,with the increase of the proportion of non-state shareholders in the mixed-ownership reform process,the audit reporting lag of stateowned enterprises has been significantly decreased,and this effect is more significant in large-scale and highgrowth state-owned enterprises.In addition,we find that the mixed-ownership reform can effectively increase the quality of corporate internal control,which leads to the decrease of audit reporting lag of SOEs.This paper enriches related research on the economic consequences of the mixed ownership reform from the perspective of financial information quality,and thus provides empirical evidence for deepening the reform of state-owned enterprises.
作者
窦笑晨
汪玉兰
刘芝一
Dou Xiaocheng;Wang Yulan;Liu Zhiyi
出处
《审计研究》
CSSCI
北大核心
2022年第6期94-104,共11页
Auditing Research
基金
上海市哲学社会科学基金(青年项目)(项目批准号:2019EGL016)的资助
