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论文编号：	14073
作者编号：	2120213288
上传时间：	2023/6/8 17:25:13
中文题目：	企业ESG表现对会计信息可比性的影响研究
英文题目：	Research on the Impact of Enterprise ESG Performance on the Accounting Information Comparability
指导老师：	李姝
中文关键字：	ESG表现；会计信息可比性；代理成本
英文关键字：	ESG Performance; Accounting Information Comparability; Agency Cost
中文摘要：	随着工业时代以来经济的不断发展，资本、企业一直在追逐盈利和发展，但与此同时却忽视了外部经济性，所以与生态环境、社会、内部治理等方面之间出现了一定的矛盾，并且这些矛盾已经引起了学术界和业界的重视。在可持续发展理念的推动下，企业如何在做好自己主业的同时，也能为环境、社会、治理等方面做出贡献，进而重新实现经济发展与社会公平、生态环境的和谐统一，是近些年备受关注的问题。ESG正是在这一背景下于近几年新兴的话题，自2007年高盛发布ESG研报、首次明确ESG概念以来，关于ESG评级体系的建设以及ESG对企业相关经济行为的影响的研究层出不穷。而会计信息可比性作为会计信息质量的重要一项内容，不仅关乎企业自身信息的质量，更对同业间比对、促进信息交流、优化行业内竞争格局有着至关重要的影响。 基于此背景下，本文以2014-2021年中国沪深A股上市公司作为研究样本，着重探讨ESG表现和企业会计信息可比性之间的关系。研究发现：ESG表现好的企业，具有更高的会计信息可比性；将代理成本作为中介变量进行机制检验之后，本文发现，回归结果显著。这说明了ESG表现通过降低代理成本提升会计信息可比性。通过替换解释变量、滞后一期回归分析、倾向性匹配得分检验等方式进行稳健性检验，上述结论依然成立。调节效应检验中，本文区分了企业的产权性质、社会道德文化水平和产品市场竞争程度，检验了ESG表现对会计信息可比性影响程度的变化。研究发现：在社会道德文化水平较高、产品市场竞争程度较低的非国有企业中，ESG表现对会计信息可比性的提升作用更强。
英文摘要：	With the continuous development of the economy since the industrial revolution, capital and enterprises have been chasing profit and development, but at the same time they have ignored the external economy, so there are certain contradictions between the ecological environment, society, internal governance and other aspects, and these contradictions have attracted the attention of academia and industry. Driven by the concept of sustainable development, how can enterprises make contributions to the environment, society and governance while having a good performance in their main business, so as to re-realize the harmony and integration of economic development, social equity and ecological environment.ESG is a topic that has emerged in recent years, and since Goldman Sachs released its ESG research report in 2007 to clarify the concept of ESG for the first time, research on the construction of ESG rating systems and the impact of ESG on relevant economic behavior of enterprises has emerged one after another. As an important part of the quality of accounting information, the accounting information comparability is not only related to the quality of the enterprise's own information, but also has a crucial impact on the comparison between peers, promoting information exchange, and optimizing the competition pattern in the industry. Based on this background, this thesis takes China's Shanghai and Shenzhen A-share listed companies from 2014 to 2021 as a research sample, focusing on the relationship between ESG performance and the accounting information comparability. The study finds that companies with good ESG performance have higher accounting information comparability; After testing the mechanism of agency cost as mediating variable, this thesis finds that the regression results are significant. This shows that ESG performance improves the accounting information comparability by reducing agent costs. The above conclusion is still valid through robustness testing by substituting explanatory variable, lagging one-stage regression analysis, and PSM testing. In the moderating effect test, this thesis distinguishes the property rights nature,social culture of enterprises and the degree of competition in the product market, and examines the changes in the influence of ESG performance on the accounting information comparability under the background of different property rights nature and social moral culture. It is found that among non-state-owned enterprises with higher social ethics and lower competition in product markets, ESG performance has a stronger effect on comparability.
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