“四大”分所落户能否缓解区域企业融资约束?——基于多时点双重差分模型的实证检验
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国家自然科学基金青年项目(71904208);江苏省社会科学基金项目(22GLB001);江苏高校哲学社会科学研究重大项目(2020SJZDA059)


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    摘要:

    融资约束是掣肘企业发展的关键因素之一,知名事务所分所落户能否缓解企业融资约束仍有待探索。基于2007—2021年沪深A股上市公司的面板数据,将“四大”分所落户视作准自然实验,构建多时点双重差分模型,探究其对企业融资约束的影响及内在机理。结果表明,“四大”分所落户显著缓解了当地企业融资约束程度。机制检验及进一步研究发现,“四大”分所落户通过改善当地营商环境和提升企业透明度两个渠道来缓解企业融资约束,且缓解效果因企业性质和内外部治理水平不同而存在差异。研究结论为深入推进会计师事务所做强做优、做专做精提供参考,同时也对破解企业融资困境,促进资本市场资源配置和区域高质量发展具有一定启示意义。

    Abstract:

    Financial constraints are one of the key factors that hamper the development of enterprises. Whether the settlement of well-known firm branches can alleviate corporate financial constraints remains to be explored. Based on the panel data of A-share listed companies in Shanghai and Shenzhen from 2007 to 2021, we treat the settlement of Big 4 branches as a quasi-natural experiment and constructs a multi-period DID model to investigate its impact on corporate financial constraints and the underlying mechanism. The results show that the presence of Big 4 branches significantly alleviates the financial constraints of firms in their cities. The mechanism test and further study found that Big 4 branches can alleviate corporate financial constraints by improving the local business environment and enhancing corporate transparency, and the effectiveness of the alleviation varies depending on the nature of the company and the level of internal and external governance. The conclusion of this study provides a reference for optimizing the regulatory policies of Big 4 and promoting the strategy of “becoming stronger and better” and brand building. Additionally, it provides insights into addressing enterprise financial challenges and enhancing the allocation of capital market resources for high-quality regional development.

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陈洪涛a, b,崔 旭a,曾辉祥,王彬龙a.“四大”分所落户能否缓解区域企业融资约束?——基于多时点双重差分模型的实证检验[J].审计与经济研究test,2023,38(5):

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  • 在线发布日期: 2023-10-13
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