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构建了一个衡量会计盈余信息质量的新模型,利用中国上市公司的相关财务数据,检验了权益保护与会计盈余信息质量之间的内在替代机制。研究结果表明,在中国转轨经济的特殊制度背景下,处于权益保护较弱地区的上市公司有动机和动力向外界提供较高质量的会计盈余信息,以弥补权益保护较弱所引致的负面效果,从而有助于上市公司资源的合理配置,确保资本市场的健康运行和良性发展。
A new model to measure the quality of accounting earnings information was constructed. By using the relevant financial data of Chinese listed companies, the inherent substitution mechanism between the protection of rights and interests and the quality of accounting earnings information was tested. The results show that under the special system of transitional economy in China, listed companies in areas with weak rights protection have the motivation and motivation to provide higher-quality accounting earnings information to the outside world to make up for the negative effects caused by the weak protection of rights and interests. Thus contributing to the rational allocation of resources of listed companies and ensuring the sound operation and sound development of the capital market.