案例,spss,数据分析

基于印象管理视角的财务困境公司披露问题研究


全文字数:18000字左右  原创时间:<=2022年

【内容摘要】

基于印象管理视角的财务困境公司披露问题研究

印象管理是企业信息披露的重要手段。本文以200家国内困境(ST/*ST)公司的风险预警公告作为研究对象,对财务困境公司风险预警公告的非财务信息披露内容和形式进行了实证研究,系统地分析了财务困境公司采用印象管理进行信息披露的主要特征和影响机理。研究发现,财务困境企业会基于语言形式和语言内容两方面进行印象管理影响信息可读性。在可读性研究方面,在本研究通过计算确定样本平均Flesch以及平均Fog可读性分值。研究表明,财务困境公司在风险信息披露水平上属于较难读懂水平,不利于指导投资者系统认知公司经营风险现状。对于财务困境公司自利性归因,本文设定并验证了四个假设。通过描述统计与计量回归分析,结果表明:在风险预警公告中,困境公司中业绩较差的公司更多将自利性归因为外部归因。研究还发现绩差公司通过对正负向关键词的使用、报告的篇幅长度以及“狡猾”财务信息披露等手段进行印象管理。最后,基于研究结论,本文提出了相关的研究结论和政策建议。

关键词:可读性;印象管理;风险预警公告


A Study on the Disclosure of Financial distress company Based on Impression Management Perspective

Abstract:Impression management is an important means of enterprise information disclosure. This paper selects 200 domestic dilemmas (ST/*ST) company's risk warning announcement as a sample, and the paper makes an empirical study on the content and form of non-financial information disclosure of financial distress company's risk warning announcement. The study found that financial distress enterprises will be based on language form and language content affect the readability of information. As to the readability of announcement, the author calculates the average Flesch and Fog readability scores. The results indicate the readability of the risk warning announcement of domestic dilemma attribute to the category of "very difficult". As to the self-attribution in the risk warning announcement, the author sets four hypotheses and validates them. By describing the statistics and metrological regression analysis and the results show that dilemma companies with poor performance are more self-interested attributable to external attribution in the risk warning announcement. The study also found that dilemma companies implement impression management by using the positive and negative keywords, the length of the report and the "cunning" financial information disclosure and other means. Finally, the paper puts forward some suggestions from the aspects of government supervision and report form.

Key Words:readability;impression management;risk warning announcement

 

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】