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本文研究上市公司会计信息质量与投资效率之间的关系。理论分析表明,高质量的会计信息质量,可以通过在公司治理中发挥的作用来提高企业的投资效率。实证研究表明,我国企业会计信息质量总体水平尚有待提高;会计信息质量与投资过度或投资不足呈显著负相关,即高质量的会计信息能够减少上市公司的投资过度或投资不足行为。
This paper studies the relationship between the quality of listed companies’ accounting information and investment efficiency. Theoretical analysis shows that the quality of high-quality accounting information can improve the investment efficiency of enterprises by playing a role in corporate governance. Empirical studies show that the overall level of corporate accounting information in our country still needs to be improved. There is a significant negative correlation between accounting information quality and overinvestment or underinvestment, that is, high quality accounting information can reduce overinvestment or underinvestment of listed companies.