9144 
3473客户稳定性对企业会计信息质量的影响是一个重要而有趣的研究问题。稳定客户关系不仅可以节约企业搜寻、讨价还价、契约履行等间接成本，而且可以降低企业运营成本，为企业持续稳定的收益提供了保障，进而抑制企业操控会计信息的动机。本文以2013—2018年A股上市公司为研究样本，实证检验了客户稳定性对企业会计信息质量的影响。研究发现，客户稳定性可以显著提升企业会计信息质量，即客户关系越稳定，企业的盈余管理水平越低，会计信息质量越高，该结论在采用工具变量法、倾向得分匹配（PSM）法、替代变量等稳健性检验之后仍然成立。进一步的异质性检验结果表明，客户稳定性对会计信息质量的提升作用在非国有企业、行业竞争激烈的企业、审计质量高的企业及当年没有卖空的企业样本中表现更加明显。这一发现有助于拓展企业会计信息和供应链管理的经济后果方面的研究文献，对深入理解供应链管理及优化促进经济高质量发展具有一定的启示。
“手中有粮心不慌”——客户稳定性影响企业会计信息质量吗？
摘要
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引用本文
邱保印, 程博. “手中有粮心不慌”——客户稳定性影响企业会计信息质量吗？[J]. 外国经济与管理, 2022, 44(4): 81-94.
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