Education, Science, Technology, Innovation and Life
Open Access
Sign In

Empirical Analysis of Accounting Information Quality under Financing Constraints

Download as PDF

DOI: 10.23977/eeim.2018.014


Huiying Fang, Chubin Li

Corresponding Author

Huiying Fang


The consideration of financing cost may lead to financing difficulties for enterprises. When the internal financing of enterprises is insufficient, the quality of accounting information is seriously affected, in order to quantitatively study the correlation between the quality of accounting information and financing, an empirical analysis model of accounting information quality is proposed based on financing constraint measurement. The explanatory variable model and control variable model of accounting information quality empirical analysis are constructed, and the comprehensive evaluation index system of accounting information quality is constructed according to the financing structure of enterprise. The main variables of accounting information quality are analyzed by descriptive statistical analysis, and the correlation relationship between accounting information quality and enterprise performance is analyzed by correlation analysis and multivariate regression analysis. The earnings quality barrier index, growth index and income security index are constructed, KMO test of SPSS 20.0 software and Bartlett spherical statistics are used to judge accounting information quality under financing constraint measure, and improve the diagnosis result of enterprise accounting information quality. The results of empirical analysis show that the confidence level of the empirical analysis of accounting information quality using this model is high, which helps enterprises to evaluate financing mode and performance objectively and fairly while improving the quality of accounting information, their own operation and management efficiency are improved.


Accounting Information Quality, Enterprise Performance, Financing Constraint Measurement, Multiple Regression Analysis

All published work is licensed under a Creative Commons Attribution 4.0 International License.

Copyright © 2016 - 2031 Clausius Scientific Press Inc. All Rights Reserved.