管理者背景特征与会计稳健性——来自中国上市公司的经验证据

发布时间：2018-06-12 20:01

本文选题：管理者团队 + 董事长　；参考：《会计研究》2011年07期

【摘要】：本文以2007—2009年深沪两市A股上市公司的数据为研究样本,实证检验了管理者背景特征对会计稳健性的影响。研究结果表明,管理者团队背景特征的平均水平和异质性以及董事长和财务总监的个人背景特征都对会计稳健性有一定的影响。进一步区分国有和非国有上市公司后发现,在这两类不同产权性质的公司中,管理者团队的平均年龄、平均任期、年龄异质性和任期异质性,以及董事长和财务总监的教育背景、年龄和任期对会计稳健性的影响存在一定的差异性。本文的启示意义在于,研究会计稳健性必须考虑管理者背景特征。同时对我们深入理解会计稳健性以及加强管理者团队建设也有一定的指导意义。
[Abstract]:Based on the data of A-share listed companies in Shenzhen and Shanghai stock markets from 2007 to 2009, this paper empirically examines the influence of managers' background characteristics on accounting conservatism. The results show that the average level and heterogeneity of the background characteristics of the management team and the personal background characteristics of the chairman and the financial director have some influence on accounting conservatism. After further distinguishing between state-owned and non-state-owned listed companies, it is found that the average age, average tenure, age heterogeneity and tenure heterogeneity of the management team in these two types of companies with different property rights are different. The educational background, age and tenure of chairman and chief financial officer have different influences on accounting conservatism. The significance of this paper is that the background characteristics of managers must be taken into account in the study of accounting conservatism. At the same time, it also has certain guiding significance for us to understand accounting conservatism and strengthen management team building.
【作者单位】：华中科技大学管理学院;湖北经济学院会计学院;
【基金】：国家社会科学基金项目(10BGL015) 教育部人文社会科学研究一般项目(10YJA630212)资助
【分类号】：F275;F832.51;F224

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