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Research On The Influence Of Media Pressure On Government Accounting Information Disclosure Quality

Posted on:2019-07-13Degree:MasterType:Thesis
Country:ChinaCandidate:J M RenFull Text:PDF
GTID:2416330566975133Subject:Accounting
Abstract/Summary:PDF Full Text Request
During the modernization of national governance,government accounting is an important part of government governance,and the government accounting reform being carried out,the higher requirements for the quality of government accounting information disclosure have been raised.In recent years,scholars have begun to pay attention to the relationship between media pressure and the quality of government accounting information disclosure,and think that media pressure helps to improve the quality of government accounting information disclosure.However,the mechanism of regulation between the two has not been fully proved.Through theoretical research and empirical analysis,this paper discusses the influence of media pressure on the quality of government accounting information disclosure,and verifies the regulatory role of the institutional environment.In terms of theoretical research,this paper reviews the media pressure,the quality of government accounting information disclosure and institutional environment's concept,influencing factors,current research status and the relationship between relevant variables.Secondly,on the basis of information asymmetry theory,stakeholder theory,new institutional economics theory and rant-seeking theory,combined with the existing research point of view,we set up the theoretical model and research hypothesis of this paper.In the empirical research part,this paper analyzes and processes the provincial panel data of 31 provinces from 2011 to 2016,and uses a variety of statistical methods,such as descriptive statistics,correlation analysis,multiple regression tests the relationship among media pressure,institutional environment and the quality of government accounting information disclosure.The study confirms that media pressure has a positive effect on the quality of government accounting information disclosure.The regulatory effect of institutional environment on the relationship between media pressure and the quality of government accounting information disclosure has been verified,while corruption has not been proved to regulate the relationship between media pressure and the quality of government accounting information disclosure,and in this paper,the causes of this result are analyzed.Finally,based on the research conclusion,this paper puts forward concrete policy suggestions to the government,the media,etc.,and puts forward the future research direction.
Keywords/Search Tags:Media Pressure, Government Accounting Information Disclosure Quality, Institutional Environment, Corruption
PDF Full Text Request
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