企业会计信息披露中的印象管理行为研究

印象管理是对某些事件或事件内容和信息的修改和包装,给人以良好印象,印象管理是人际交往中最重要的行为管理。今天,会计信息披露质量受到越来越多的关注企业会计信息披露的内容范围越来越广,企业数量不断增长。语言信息披露的会计信息可能比会计数据比例更大，企业管理人员基于语言的信息越来越多,而它的印象管理行为空间大。然而，印象管理行为对会计信息中的可靠性、可读性、相关性以及可理解性会产生些许影响。因此，本研究以上市A股企业作为研究对象，基于企业会计信息披露印象管理行为现状，代理理论及信息不对称理论，采用了实证研究方法，系统分析了企业发展能力与会计信息披露中的印象管理行为的研究。研究发现了：首先，违规数量越大，企业发展水平越差。其次，企业发展状态与公司透明度有一定的关系。再次，企业管理层对于内部控制以及对于会计信息的操纵对于企业发展由一定的影响。最后，对于会计信息披露的内容和形式的规范性以及减少印象管理行为是对提高会计信息质量是十分重要的。

关键词： 印象管理  会计信息披露  语言信息

ABSTRACT
Impression management means to modify and package the content and information of some events or events, giving people a good impression. Impression management is the most important behavior management in interpersonal communication.Today, the quality of accounting information disclosure is getting more and more attention. The scope of accounting information disclosure is becoming larger and larger, and more and more enterprises are concerned. The attention of accounting information disclosure of language information may be greater than that of accounting data. More and more information is based on language, and its impression management has a large space. However, impression management behavior has a certain impact on the reliability, readability, relevance and comprehensibility of accounting information. Therefore, the standardization of content and form of accounting information disclosure and the reduction of impression management behavior are very important for improving the quality of accounting information.Therefore, this study takes listed A shares as the research object, based on the status of corporate accounting information disclosure impression management, agent theory and information asymmetry theory, and uses empirical research methods to systematically analyze the research on the management behavior of enterprise development ability and accounting information disclosure. The study found that: first, the larger the number of violations, the worse the development level of enterprises. 
Secondly, there is a certain relationship between the state of enterprise development and the transparency of the company. Thirdly, enterprise management has certain influence on internal control and manipulation of accounting information on enterprise development. Finally, the standardization of content and form of accounting information disclosure and the reduction of impression management behavior are very important for improving the quality of accounting information.

Keywords:   Impression management  Accounting information disclosure      
Language information

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