会计信息披露质量、审计质量对企业价值的影响研究
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摘要
为了更好解决目前中国的企业一系列问题，从而提高企业自身价值，本文试图以审计质量作为中介变量，债务重组作为调节变量，以会计信息披露质量对企业价值的影响路径进行实证分析和详细论述，探索能够更好的推进企业发展建设的道路，使企业能够朝着更好的方向发展。因此，本文阐述了研究背景与研究意义的基础上，建立了研究框架与研究安排，提出了该研究的创新之处，设立了实证模型，以国泰安数据库中 2010-2019 年在深交所市场上交易的所有上市公司作为板面数据进行实证研究，得出会计信息披露质量的提升有利于审计质量的提高最终增强企业价值这一结论，在文章结尾提出了政策建议与研究展望和需要进一步研究的问题。
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Chinese Journal of Social Science and Management Editorial Division
The Office of Research and Development, Panyapiwat Institute of Management
85/1 Moo 2, Chaengwattana Rd., Bang Talat, Pakkred, Nonthaburi 11120, Thailand
Tel. 02 855 01048 E-mail: cjssm@pim.ac.th
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