双边政治关系与跨国企业真实盈余管理
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国家社会科学基金项目(20BGL089)


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    摘要:

    以中国上市跨国企业为研究样本,利用联合国大会投票数据研究双边政治关系对跨国企业真实盈余管理的影响,发现良好的双边政治关系显著降低了跨国企业的真实盈余管理程度。机制检验结果表明,良好的双边政治关系主要通过缓解跨国企业的经营压力和优化信息环境来抑制真实盈余管理。异质性分析发现,当东道国制度环境较差时,良好的双边政治关系降低跨国企业真实盈余管理程度的作用更显著;在高竞争程度行业中,良好的双边政治关系所带来的海外竞争优势更能有效缓解经营压力,从而显著降低跨国企业在激烈竞争环境中的真实盈余管理需求;较快的国际化进程往往伴随着更大的发展压力,故当跨国企业国际化发展速度较快时,良好的双边政治关系降低跨国企业真实盈余管理程度的效果更加显著。研究结论丰富了双边政治关系的微观经济后果以及企业真实盈余管理影响因素的文献,为跨国企业合理决策与经济高质量发展的推进提供了重要的理论支撑。

    Abstract:

    Using Chinese listed MNCs as the research sample and employing United Nations General Assembly voting data, analyzes and tests the effect of bilateral political relations on MNCs' real earnings management (REM). The findings indicate that favorable bilateral political relations significantly reduce the degree of REM among MNCs. Mechanism tests reveal that favorable bilateral political relations primarily curb REM by alleviating MNCs' business pressures and optimizing the information environment. Heterogeneity analysis shows that the effect of reducing REM through favorable bilateral political relations is more pronounced when the institutional environment of the host country is not good; in highly competitive industries, the overseas competitive advantages brought by favorable bilateral political relations effectively relieve market pressure, thus significantly reducing the need for REM in a highly competitive environment. Moreover, a faster internationalization process is often associated with greater development pressure, so the effect of favorable bilateral political relations in reducing REM is stronger for MNCs with a higher speed of internationalization. The findings of this study enrich the literature on the microeconomic consequences of bilateral political relations and factors influencing REM, providing important theoretical support for MNCs' rational decision-making and the promotion of high-quality economic development.

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陶媛婷,曾爱民.双边政治关系与跨国企业真实盈余管理[J].审计与经济研究,2025,40(5):83-94

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  • 在线发布日期: 2025-10-13
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