The Influence of Government Background Key Customers on Enterprise Information Quality

Authors

  • Renping Zeng

DOI:

https://doi.org/10.54097/fbem.v5i3.2007

Keywords:

Customer relationship, Enterprise information quality, Resource effect.

Abstract

Based on the customer information data of listed companies in China from 2011 to 2020, this paper explores the influence of government background key customers on enterprise information quality from the perspective of supply chain. The results show that the big customers with government background help to improve the information quality of enterprises. Compared with the enterprises with poor audit opinions, the information quality of enterprises with good audit opinions is better promoted than those in the government background, they can improve the information quality of enterprises with large industry competition. And put forward relevant suggestions.

Downloads

Download data is not yet available.

References

X Chen, J Li. Analysis of the role of local government financial behavior in improving the performance of listed companies [J]. Accounting Research, 2001 (12): 20-28 + 64.

YJ Zhao ,ML Liu . Surplus management, executive motives, and government grants [J]. Securities Market Herald, 2018 (04): 42-51.

XY Shi ,XZ Zhang . Big customer is a resource or a risk —— is based on the IPO pricing scenario test [J]. Journal of Shanxi University of Finance and Economics, 2021,43 (08): 112-126.

HX Fang, Y Zhang . Supplier / Customer Relations Transactions, Surplus Management, and Auditor Decisions [J]. Accounting Research, 2016 (01): 79-86 + 96.

XY Wang , P Wang , JP Zhang. Customer concentration and audit expenses: customer risk or supply chain integration [J]. Audit research, 2014 (06): 72-82.

J Chen , XY Wang , Peng Xuan. Environmental uncertainty, customer concentration, and equity capital costs [J]. Accounting Research, 2015 (11): 76-82 + 97.

DM Kong , SS Liu , and YN Wang . Market competition, Property Rights and government subsidies [J]. Economic Research, 2013,48 (02): 55-67.

XY Wang , KJ Gao . Such: underwriters, key customers and corporate bond issuance pricing [J]. Management World, 2017 (09): 42-59 + 187-188.

C Dou , X Chen , and XZ Li . Government background customers, market cognition and investment opportunities —— is based on the perspective of supply chain integration [J]. Management Review, 2020,32 (08): 13-28.

C Dou , M Yuan , and X Chen . —— is based on the perspective of supply chain risk transmission [J]. Accounting Research, 2020 (03): 164-178.

JZ Du , ZY Wu . Research on the Impact of Digital Economy on the Quality of Enterprise Information Disclosure [J]. Friends of Accounting, 2022 (20): 72-78.

J Zhu . Compensation incentive of independent directors and information disclosure violation of listed companies [J]. Audit and Economic Research, 2020,35 (02): 77-86.

H Zhao , WF Li . Research on Enterprise Accounting Information Quality [J]. Friends of Accounting, 2022 (11): 47-54.

QY Li , XS Liu . Accounting information quality and resource allocation —— comes from the empirical evidence of industrial enterprises above designated size in China [J]. Accounting Research, 2021 (08): 3-21.

LJ Ma , WY Zhang , and L Xie . Interest rate liberalization and enterprise accounting information quality ——. A quasi-natural experiment based on loan interest rate deregulation [J]. Accounting Research, 2022 (04): 3-21.

HY Zhai , QR Li . Has the digital transformation of enterprises improve the audit quality? The —— is based on the empirical test of a multi-time-point dual difference model [J]. Audit and Economic Research, 2022,37 (02): 69-80.

JF Shen , JJ Li . Research on the influence of enterprise environmental accounting information disclosure quality on enterprise value under the goal of "dual-carbon". —— is based on the empirical analysis of electric power enterprises [J]. Wuhan Finance, 2022 (04): 55-63.

XJ Li , X He . Supply chain Relations, Accounting Information Quality and Financing Constraints —— is based on the empirical study of Chinese A-share listed companies [J]. Technical economy and Management Research, 2022 (02): 80-84.

XM Cui , SB Wen , and BB Li . Environmental information disclosure and enterprise innovation: Promote or crowding out —— based on the "Porter hypothesis" [J]. Accounting and Communications, 2021 (18): 30-35.

Cohen D A,Li B. Customer-base concentration,investment,and profitability:The U.S. government as a major customer [J]. The Accounting Review,2020,95(1),101−131.

CG Sun , XB Huang . Accounting information quality and enterprise investment Efficiency —— is based on the empirical evidence of Shenzhen Stock Exchange listed companies [J]. Economics and Management Research, 2017,38 (08): 136-144.

HY Yang , DH Wei , Sun Jian. Can institutional investors' holdings improve the quality of accounting information of listed companies?—— and on the differences of different types of institutional investors [J]. Accounting Research, 2012 (09): 16-23 + 96.

Downloads

Published

14-10-2022

Issue

Section

Articles

How to Cite

Zeng, R. (2022). The Influence of Government Background Key Customers on Enterprise Information Quality. Frontiers in Business, Economics and Management, 5(3), 201-207. https://doi.org/10.54097/fbem.v5i3.2007