中国情境下供应链中客户盈余信息传递效应影响因素研究

被引：28

作者：

魏明海

衣昭颖

李晶晶

机构：

[1] 中山大学管理学院/现代会计与财务研究中心

来源：

会计研究 | 2018年 / 06期

关键词：

供应链; 盈余信息; 传递效应; 经济依赖; 社会资本;

D O I：

暂无

中图分类号：

F274 [企业供销管理];

学科分类号：

1201 ;

摘要：

基于利益相关者理论和信息外部性理论,本文选取2008-2014年间沪深A股中供应商和客户均为上市公司的数据作为样本,检验中国情境下供应链中客户盈余信息的传递效应及其影响因素。研究发现:我国企业供应链中存在显著的客户盈余信息传递效应,供应商经济上越依赖于客户,供应链中客户盈余信息的传递效应越强。此外,本文还提供了社会资本影响我国企业供应链中客户盈余信息传递效应的独特证据。

引用

页码：19 / 25

页数：7

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