External Environment,Cross-regional Expansion And Accounting Information Quality

The revitalization policy of northeast China is an important regional economic policy in China,which has achieved remarkable results since 2003.In order to solve the system mechanism,the industrial structure in northeast China further problems,such as a new round of northeast China policy developed in 2014,reflects China's determination to solve the imbalance of regional development.In this paper,in east-central China A-share listed companies as research samples,in constant from 2008 to 2016,the northeast revitalization policy as the research background,and a new round of northeast China policy in 2014 for the node,discuss northeast revitalization policy under the background of the geographical diversification trend of listed companies.On the basis of the above research,this paper makes an empirical test on the relationship between the accounting information quality of listed companies in northeast China and the decentralization of business scope.The study found that under the background of regional policy revitalization,compared with other listed companies in the central region,northeast China listed companies are more inclined to implement cross-regional expansion,and in 2014 after regional business scope is the even stronger trend of expansion.At the same time,the quality of accounting information of listed companies in northeast China has been greatly improved with the expansion of regional business scope.The research in this paper enriches the research on the diversification strategy of enterprises in the regional environment and the related research on the relationship between the diversification of enterprises and the quality of accounting information.The revitalization policies of the three northeastern provinces provide a special environmental background for the study of this paper,which is a good solution to endogenous problems.At the same time,this article research is for regional policy under the background of how to improve the quality of accounting information of listed company to provide the theoretical enlightenment and practical advice,to face the same significance of reference to the unbalanced regional development country.