Abstract: This paper examines the impact of accounting information comparability on corporate violations. Based on the data of listed companies from 2007 to 2018, the study finds that improving the comparability of accounting information can reduce the company's tendency to violate regulations and increase the probability of detection of company's violations, thus reducing corporate violations. Compared with state-owned enterprises, the effect of accounting information comparability in private enterprises is more significant. Accounting information comparability is more significant in companies with lower analysts' concerns. Further institutional analysis shows that accounting information comparability works through information asymmetry mechanisms.

Key words: Accounting Information Comparability, Corporate Violations, Fraud Propensity, Fraud Detection

摘要： 本文考察了会计信息可比性对公司违规行为的影响,以2007~2018年上市公司数据为样本研究发现,提高会计信息可比性能够降低公司违规倾向,提升公司违规被查处的概率,从而降低公司违规行为。较之国有企业,会计信息可比性在民营企业中的治理效应更为显著。较之于分析师关注度较高的公司,会计信息可比性在分析师关注度较低公司的治理效应更为显著。进一步研究表明,会计信息可比性通过降低信息不对称程度产生中介作用。

关键词: 会计信息可比性, 公司违规, 违规倾向, 违规稽查