摘要
基于利益相关者理论和信息外部性理论,本文选取2008-2014年间沪深A股中供应商和客户均为上市公司的数据作为样本,检验中国情境下供应链中客户盈余信息的传递效应及其影响因素。研究发现:我国企业供应链中存在显著的客户盈余信息传递效应,供应商经济上越依赖于客户,供应链中客户盈余信息的传递效应越强。此外,本文还提供了社会资本影响我国企业供应链中客户盈余信息传递效应的独特证据。
Based on the stakeholder theory and information externalities hypothesis, we investigate whether earnings-related information transfers exist or not along supply chain in Chinese capital market and the determinants of such information transfers. Using the sample of Chinese listed firms during the period of 2008-2014, we find the significant information transfer from major customers to their suppliers. The information transfers are increasing in the strength of the economic bond between a supplier and its major customer. Further, we find an increase in information transfers along the supply chain is associated with stronger social relations between suppliers and customer.
出处
《会计研究》
CSSCI
北大核心
2018年第6期19-25,共7页
Accounting Research
基金
国家自然科学基金项目(71772181
71472162和71702196)
财政部会计名家培养工程项目资助的研究成果
关键词
供应链
盈余信息
传递效应
经济依赖
社会资本
Supply Chain
Earnings Information
Information Transfer
Economic Dependence
Social Capital
