经济与管理研究Issue(1)：136-144,9.DOI:10.13502/j.cnki.issn1000-7636.2016.01.018
“旋转门”现象、会计信息质量与资本结构动态调整
“Revolving Door”,Quality of Accounting Information and the Dynamics of Capital Structure
龚光明 1康志鹏1
作者信息
- 1. 湖南大学工商管理学院，长沙市，410082
- 折叠
摘要
Abstract
This paper uses the data of A-share listed companies from 2009 to 2013 as sample,studying the influence of the “revolving door”phenomenon on the quality of accounting information and also the impact of the above relationship on capital structure adjustment speed based on the signaling theory.The results show that the quality of accounting information will decline with the existence of the “revolving door”phenomenon.In addition,the moderating effect of“revolving door” and the quality of accounting information in state-owned enterprises are not significantly robust. Meanwhile,the “revolving door”phenomenon will result in lower speed of capital structure adjustment with the role of signal transmission.Further study shows that the state-owned enterprises will accelerate the adjustment of capital structure.关键词
“旋转门”现象/会计信息质量/资本结构动态调整Key words
“revolving door”/phenomenon quality of accounting information/the dynamics of capital structure分类
管理科学引用本文复制引用
龚光明,康志鹏..“旋转门”现象、会计信息质量与资本结构动态调整[J].经济与管理研究,2016,(1):136-144,9.
