摘要
以2007—2017年沪深A股制造业上市公司为样本,检验了客户集中度、内部控制质量对上市公司业绩预告行为的影响,以及内部控制质量对客户集中度与公司业绩预告两者关系的调节效应。研究结果表明:客户集中度越高,公司业绩预告形式越具体、业绩预告准确度和精确度都有所提高;内部控制质量能够提升公司业绩预告的准确性,而内部控制质量对客户集中度提升业绩预告质量具有抑制作用;客户集中度和内部控制质量对公司业绩预告及时性均没有显著影响。
Taking manufacturing listed companies in Shanghai and Shenzhen Stock Exchanges from 2007 to 2017 as a sample,the paper examined the effect of customer concentration and internal control quality on the performance forecast of listed companies,and the moderate effect of internal control quality on the relationship between customer concentration and performance forecast.It was found that:the higher the customer concentration,the more specific the company's performance forecast form,the better the accuracy and precision of the performance forecast;internal control can improve the accuracy of performance forecasts.However,internal control has an inhibitory effect on customer concentration and performance forecast quality.Customer concentration and internal control quality have no significant impact on performance forecast timeliness.
作者
马亚红
Ma Yahong(School of Accounting, Lanzhou University of Finance and Economics, Lanzhou 730000, China)
出处
《石家庄铁道大学学报（社会科学版）》
2021年第2期13-20,共8页
Journal of Shijiazhuang Tiedao University（Social Science Edition）
基金
甘肃省高等学校科研项目资助“PPP异化为地方政府隐性债务的机理、路径及防控研究”(2020B-147)
兰州市社会科学规划项目“兰州县域经济发展模式及路径研究”(19-011D)。
关键词
客户集中度
内部控制质量
业绩预告
customer concentration
internal control quality
performance forecast
