变量

N + 1期会计信息可比性

缩小样本期间

(1)

(2)

(2)

(4)

CompAcct1

CompAcct2

CompAcct1

CompAcct2

IT

0.0003^***

(8.17)

0.0003^***

(8.09)

0.0002^***

(6.01)

0.0003^***

(5.77)

Size

−0.0011^***

(−20.06)

−0.0013^***

(−20.57)

−0.0010^***

(−17.08)

−0.0011^***

(−16.76)

LEV

−0.0026^***

(−8.19)

−0.0028^***

(−7.93)

−0.0037^***

(−9.92)

−0.0041^***

(−9.87)

ROA

0.0197^***

(16.05)

0.0224^***

(16.68)

0.0223^***

(17.93)

0.0268^***

(19.73)

TOP1

0.0012^***

(3.77)

0.0012^***

(3.47)

0.0012^***

(3.27)

0.0015^***

(3.61)

Big4

−0.0020^***

(−7.78)

−0.0022^***

(−7.86)

−0.0014^***

(−5.14)

−0.0016^***

(−5.47)

DUAL

0.0000

(0.34)

0.0001

(0.66)

0.0003^***

(2.69)

0.0004^***

(2.89)

SOE

−0.0003^***

(−2.66)

−0.0003^**

(−2.31)

0.0001

(1.02)

0.0001

(0.63)

_cons

0.0161^***

(13.95)

0.0204^***

(16.04)

0.0150^***

(11.53)

0.0186^***

(12.89)

Ind & Year

Yes

Yes

Yes

Yes

adj. R2

0.341

0.267

0.380

0.291

F

181.4777

126.0376

231.5370

141.8742