High-quality development is the primary task of building a modern socialist country in an all-round way. The quality of enterprise accounting information disclosure affects the quality of market information and then affects the quality of market economy. Based on the customer information data of listed companies in China from 2011 to 2020, the influence of customers with government background on the quality of enterprise accounting information disclosure is explored. The results show that government background customers help to improve the quality of enterprise accounting information disclosure. The higher the concentration of government background customers, the better the stability, and the better it is to the improvement of the quality of enterprise accounting information disclosure. Further inspection also found that in the enterprises with standard opinions and great competition in the industry, the government background customers can better promote the improvement of the quality of accounting information disclosure of enterprises.

Renping Zeng. Study on the influence of government background customers on the quality of enterprise accounting information disclosure. Academic Journal of Business & Management (2023) Vol. 5, Issue 15: 13-22. https://doi.org/10.25236/AJBM.2023.051503.

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