媒体监督下管理层权力对财务重述的影响研究——基于沪深A股非金融上市公司

发布时间：2018-03-31 22:16

本文选题：媒体监督　切入点：管理层权力　出处：《会计之友》2017年17期

【摘要】：随着上市公司财务重述现象的日益增多,管理层利用财务重述粉饰财务报表的行为引起了媒体的广泛关注。财务重述是对历史财务报告中前期差错进行更正及披露的一种事后补救行为,而媒体监督可缓解信息不对称,并减少财务重述现象的发生。在以往专家学者研究管理层权力对财务重述影响的基础上,加入媒体监督这一外部要素,分析在媒体监督的抑制性作用下,管理层权力对财务重述影响的传导机制。以2013—2015年沪深两市发生财务重述的A股上市公司为样本,通过进行相关性检验和回归分析得出,媒体监督能有效抑制管理层结构性权力与财务重述的正相关性关系和管理层声誉权力与财务重述的负相关性关系,但对管理层所有权权力的抑制性效果不明显。
[Abstract]:With the increasing of the phenomenon of financial restatement of listed companies, the behavior of using financial restatement to whitewash financial statements has aroused widespread concern in the media.Financial restatement is a kind of remedial action to correct and disclose the errors in the early period of historical financial report, while media supervision can alleviate the information asymmetry and reduce the occurrence of financial restatement.On the basis of studying the influence of management power on financial restatement in the past experts and scholars add media supervision as an external element and analyze the transmission mechanism of the influence of management power on financial restatement under the inhibitory effect of media supervision.Taking the A share listed companies in the Shanghai and Shenzhen stock markets from 2013 to 2015 as a sample, through the correlation test and regression analysis, it is concluded that,Media supervision can effectively restrain the positive correlation between management's structural power and financial restatement and the negative correlation between management's reputation power and financial restatement, but the inhibitory effect on management's ownership power is not obvious.
【作者单位】：大连大学经济管理学院;
【分类号】：C93;F275;F832.51

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