行业竞争压力对会计信息失真的影响及成因 -会计学专业

摘要

随着市场经济的快速发展，行业竞争压力日益加剧，会计信息作为企业决策的重要依据，其真实性和可靠性受到广泛关注然而，在激烈的市场竞争环境中，部分企业为获取竞争优势或规避财务困境，可能通过操控会计信息来粉饰财务状况，从而导致会计信息失真基于此背景，本研究旨在探讨行业竞争压力对会计信息失真的影响及其成因，以期为改善会计信息质量提供理论支持和实践指导本研究采用实证分析方法，选取2015年至2022年间中国A股上市公司为样本，构建多元回归模型，从定量角度考察行业竞争压力与会计信息失真之间的关系同时结合定性分析，深入剖析会计信息失真的潜在机制研究结果表明，行业竞争压力与会计信息失真存在显著正相关关系，即竞争压力越大，企业越倾向于通过盈余管理或其他手段操控会计信息此外，企业规模、盈利能力及外部监管强度等因素在这一关系中起到调节作用本研究的创新点在于首次将行业竞争压力纳入会计信息失真研究框架，并从微观层面揭示了竞争压力对会计行为的影响机制，同时拓展了会计信息质量影响因素的研究视角主要贡献体现在为政策制定者优化监管体系提供了参考依据，也为企业管理者提升会计信息质量提出了具体建议未来研究可进一步探索不同行业特征对上述关系的差异化影响，以增强研究结论的适用性和普适性

关键词：行业竞争压力会计信息失真盈余管理

Abstract

With the rapid development of the market economy, competitive pressures within industries have intensified. Accounting information, as a critical basis for corporate decision-making, has drawn significant attention regarding its authenticity and reliability. However, in a highly competitive market environment, some enterprises may manipulate accounting information to embellish their financial conditions in order to gain competitive advantages or avoid financial distress, leading to distortions in accounting information. Against this backdrop, this study investigates the impact of industry competition pressure on accounting information distortion and its underlying causes, aiming to provide theoretical support and practical guidance for improving the quality of accounting information. Using an empirical analysis approach, this research selects A-share listed companies in China from 2015 to 2022 as samples and constructs a multiple regression model to quantitatively examine the relationship between industry competition pressure and accounting information distortion. Simultaneously, qualitative analysis is employed to deeply explore the potential mechanisms of accounting information distortion. The results indicate a significant positive correlation between industry competition pressure and accounting information distortion, meaning that the greater the competition pressure, the more likely firms are to manipulate accounting information through earnings management or other means. Additionally, factors such as firm size, profitability, and the intensity of external supervision play moderating roles in this relationship. The innovation of this study lies in incorporating industry competition pressure into the research fr amework of accounting information distortion for the first time, revealing the influence mechanism of competition pressure on accounting behavior at the micro level, and expanding the research perspective on factors affecting accounting information quality. The primary contributions include providing reference for policymakers to optimize the regulatory system and offering specific suggestions for enterprise managers to enhance the quality of accounting information. Future research could further investigate the differential impacts of various industry characteristics on this relationship to strengthen the applicability and universality of the research conclusions.

Keyword:Industry Competition Pressure Accounting Information Distortion Earnings Management

1绪论 1

1.1行业竞争压力与会计信息失真的研究背景 1

1.2研究行业竞争压力对会计信息失真的意义 1

1.3国内外研究现状与文献综述 1

2行业竞争压力的形成机制及其影响因素 2

2.1行业竞争压力的概念界定与理论基础 2

2.2行业竞争压力的主要来源分析 2

2.3行业竞争压力对企业行为的影响路径 2

2.4行业竞争压力下企业财务目标的变化 3

2.5行业竞争压力与会计信息需求的关系 3

3行业竞争压力对会计信息失真的具体影响 3