| Author: | 韩晖 Han, Hui |
| Title: | 空气污染会影响会计信息质量和股价崩盘风险吗？ |
| Other Title: | Does air pollution affect accounting information quality and stock price crash risk? |
| Advisors: | 蒋励 (AF) |
| Degree: | D.Mgt. |
| Year: | 2024 |
| Subject: | Air -- Pollution -- Economic aspects Corporations -- Accounting Stocks -- Prices Hong Kong Polytechnic University -- Dissertations |
| Department: | Faculty of Business |
| Pages: | x, 130 pages : color illustrations |
| Language: | Chinese |
| Abstract: | 高质量的会计信息有助于企业各方利益相关者准确判断企业真实的经营业绩和盈利能力，提高投资决策效率。然而，企业屡禁不止的机会主义行为不仅削弱了投资者对上市公司会计信息的信任，阻碍了资本市场稳健发展进程，同时也促使相关监管部门意识到进一步强化上市公司会计信息质量监管的重要性和紧迫性。因此，有必要进一步挖掘上市公司产生低质量会计信息的影响因素。严重的空气污染影响着人们的身心健康，也影响了企业的运营决策和经营成果。空气污染不仅会降低管理者的认知表现，还会使管理者道德水平下降，进而导致企业更低的会计信息质量。在此现实背景下，探讨空气污染对我国会计信息质量的影响，不仅能够揭示空气污染带来的微观经济效应，也有助于深入认识企业低质量的会计信息的源头所在并加以改善。 那么，空气污染程度会如何影响企业的会计信息质量？二者之间的关系会受到哪些因素的调节？空气污染程度对会计信息质量的影响又会怎样影响股票市场？为了回答上述问题，本文探索了空气污染程度对企业会计信息质量的不同维度（可理解性、可比性和谨慎性）的影响。研究发现： 1）空气污染显著降低了企业的年报可读性、会计信息可比性和会计稳健性；2）审计质量和负面媒体报道分别缓解和加剧了空气污染对企业会计信息质量的影响； 3）空气污染显著增加了企业的股价崩盘风险。 |
| Rights: | All rights reserved |
| Access: | restricted access |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 7425.pdf | For All Users (off-campus access for PolyU Staff & Students only) | 2.73 MB | Adobe PDF | View/Open |
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