管理者团队中垂直对特征影响会计稳健性的实证研究

发布时间：2019-03-06 12:00

【摘要】：本文以深沪两市A股2007-2010年的数据为研究样本,实证检验了管理者团队中垂直对特征对会计稳健性的影响。研究发现,当团队性别与董事长保持一致且董事长为男性时,性别垂直对特征对会计稳健性的影响显著为负;当团队整体性别与董事长不一致且董事长为女性时,性别垂直对特征对会计稳健性的影响显著为正。年龄垂直对特征对会计稳健性没有影响。管理者团队—董事长学历和任期垂直对特征越大,会计稳健性水平越低,而董事长个人学历越高、任期越长,会在一定程度上削弱这两类垂直对特征影响会计稳健性的程度。管理者团队—董事长学历垂直对特征和任期垂直对特征对会计稳健性的影响,在国有上市公司和非国有上市公司中存在显著差异。这些研究结论对于优化高管团队的结构、提高会计信息的质量水平以及拓展研究的会计稳健性视野和丰富高阶梯队理论研究的内容都有着一定的启示意义。
[Abstract]:Taking the data of A-share in Shenzhen and Shanghai stock markets from 2007 to 2010 as a sample, this paper empirically tests the influence of vertical-pair characteristics on accounting conservatism in managers' teams. It is found that when the gender of the team is consistent with the chairman and the chairman is male, the effect of gender vertical on accounting conservatism is negative. When the overall gender of the team is not consistent with the chairman and the chairman is female, the gender vertical effect on accounting conservatism is significantly positive. Age vertical has no effect on accounting conservatism. Management team-the larger the vertical pair characteristics of the chairman's education and tenure, the lower the level of accounting conservatism, while the higher the chairman's personal education is, the longer the term of office is, which will weaken to some extent the degree to which these two types of vertical pair affect accounting conservatism. There are significant differences between state-owned listed companies and non-state-owned listed companies in the influence of the vertical effect of managers' team-chairman's degree on the characteristics and the vertical effect of tenure on accounting conservatism. These conclusions have some enlightening significance to optimize the structure of senior management team, improve the quality of accounting information, expand the vision of accounting conservatism and enrich the content of high-step team theory.
【作者单位】：郑州航空工业管理学院会计学院;
【分类号】：F233;F272.91

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