摘要
利用2009-2014年我国A股上市公司的数据,基于非财务信息披露的视角,探究了非财务信息披露水平与成本粘性的关系,并在此基础上研究了股权结构对两者关系的影响。研究结果表明,非财务信息披露水平与成本粘性呈现正向关系;股权结构影响非财务信息披露;股权结构影响了非财务信息与成本粘性之间的关系。文章的研究丰富了现有关于盈余管理和公司治理的理论研究。
Based on data of Chinese A-shares listed companies from 2009 to 2014 and viewd from the non-financial information disclosure,this paper analyzes the relationship between non-financial information disclosure and cost stickiness. Furthermore,this paper studied the influence of equity ownership structure to the relationship between non-financial information disclosure and costk stickiness. We find that the higher the non-finance information disclosure,the greater stickiness of cost.We also find that the equity ownership structure not only affects the degree of non-finance information disclosure but it also affects the relationship between non-financial information disclosure and cost stickiness. This paper enriched academic researches concerning the earnings management and corporate governance.
出处
《潍坊学院学报》
2016年第5期67-72,共6页
Journal of Weifang University
关键词
非财务信息
成本粘性
股权结构
non-financial information
Cost Stickiness
equity ownership structure
