经济与管理2025，Vol.39Issue(1)：16-26,11.
会计稳健性对供应链金融信用风险的影响
Can Accounting Conservatism Reduce Supply Chain Finance Credit Risk?
刘迪 1杨晓璇1
作者信息
- 1. 中国财政科学研究院 研究生院,北京 100142
- 折叠
摘要
Abstract
Supply chain finance,as a new financial service in the new economy,has gradually emerged,and the credit crisis exposed by the events such as"Noah's wealth stepping on thunder"has become an important challenge for its development.Using the data of A-share listed manufacturing enterprises in Shanghai and Shenzhen Stock exchanges from 2010 to 2022 as samples,this paper explores the impact path of accounting conservatism on supply chain financial credit risk.The results show that accounting robustness signifi-cantly reduces agency cost and improves financing efficiency,thus effectively mitigating credit risk in supply chain finance.In addi-tion,managerial discussion and analysis tone manipulation has a negative moderating effect on the relationship between accounting con-servatism and supply chain finance credit risk.Further analysis shows that the improvement of capital turnover and inventory turnover can help to reduce credit risk.关键词
会计稳健性/供应链金融/信用风险/语调操纵Key words
accounting conservatism/supply chain finance/credit risk/tone manipulation分类
管理科学引用本文复制引用
刘迪,杨晓璇..会计稳健性对供应链金融信用风险的影响[J].经济与管理,2025,39(1):16-26,11.
