摘要
实证研究了信用风险评价结果与真实盈余管理的关系,并进一步检验营商环境能否促进信用风险识别。研究发现:真实盈余管理与信用风险评价结果负相关;营商环境对信用风险识别起正向调节作用。上述关系在企业性质与规模上存在异质性,机制检验发现:目前营商环境主要通过正式制度产生的"硬环境"效应促进信用风险识别,而非正式制度产生的"软环境"效应作用尚不明显。
This paper empirically studied the relationship between credit risk evaluation results and real earnings management,and tested whether business environment could promote credit identification.The results showed that real earnings management was negatively correlated with credit risk evaluation.And business environment had a positive moderating effect on credit risk identification.Above relationships had heterogeneity differences in corporate nature and its scale.Mechanism test found that,business environment had exerted the promoting effect on credit risk identification through the"hard environment"generated by formal system,while the"soft environment"effect generated by informal system was not obvious.
作者
陈艳利
蒋琪
CHEN Yan-li;JIANG Qi(School of Accounting/China Internal Control Research Center,Dongbei University of Finance and Economics,Dalian 110625,China)
出处
《山西财经大学学报》
CSSCI
北大核心
2021年第9期98-110,共13页
Journal of Shanxi University of Finance and Economics
基金
国家自然科学基金面上项目(72073019)
教育部人文社会科学研究规划基金项目(20YJA790004)
辽宁省社会科学基金重点项目(L19AJY003)
关键词
营商环境
真实盈余管理
信用风险识别
正式制度
非正式制度
business environment
real earnings management
credit risk identification
formal system
informal system
