【摘要】 利用2014—2020年A股上市公司的数据进行多元回归分析,并利用倾向得分匹配法进行稳定性检验。结果表明,员工持股计划能提升会计信息质量。进一步分析发现,员工持股计划对会计信息质量的提升作用在非国有企业和高新技术企业中更显著。更多还原

【Abstract】 Based the data of A-share listed companies from 2014 to 2020, multiple regression analysis, was used to do the research and the propensity score matching method for stability test was made. The results show that the employee stock ownership plan can improve the quality of accounting information. Further analysis found that the effect of employee stock ownership plans on the quality of accounting information is more significant in non-state-owned enterprises and high-tech enterprises.更多还原