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shang shi gong si cai wu wei gui tong ban xiao ying jian yan
Author(s): 
Pages: 28-37
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  财务违规同伴效应行业地位董事会独立性企业创新;
Abstract: 当前上市公司的财务违规行为屡禁不止,针对此问题,以同伴效应为契入点,基于2008~2017年我国A股非金融类上市公司的数据,系统研究企业财务违规行为的影响因素、群体特征及其对企业创新的影响。结果显示:同伴企业财务违规与目标企业财务违规显著正相关,即企业财务违规存在同伴效应,而且该同伴效应受到行业地位和董事会独立性的影响;企业财务违规及其同伴效应会抑制企业创新。
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