ESG表现对会计信息质量的影响研究

Research on the Impact of ESG Performance on Accounting Information Quality

摘要:

在可持续发展背景下,研究企业环境、社会与治理表现如何作用于会计信息质量,对于助力会计信息高质量发展具有重要意义。文章基于2014—2023年A股上市公司为样本进行实证检验,研究发现企业ESG表现显著提升会计信息质量。机制研究表明,ESG表现通过缓解融资约束和降低代理成本,进而提升会计信息质量;数字化转型正向调节ESG表现对会计信息质量的提升作用。异质性结果表明,国有企业、重污染行业企业ESG表现对会计信息质量的提升作用更为明显。

Abstract:

In the context of sustainable development, studying how corporate ESG performance affects the quality of accounting information can be significant for promoting its high-quality development. This study, based on the empirical analysis of A-share listed companies from 2014 to 2023, has found that enterprises’ ESG performance can significantly improve the quality of accounting information by alleviating financial constraints and reducing agency costs. It is also observed that digital transformation can positively regulate the effect of ESG performance on enterprises’ accounting-information quality. Besides, the heterogeneity results indicate that the ESG performance of state-owned enterprises and those in heavily polluting industry has a more significant effect on improving their accounting-information quality.