财务负责人的专业能力对财务重述的影响

发布时间：2018-05-02 23:45

本文选题：财务负责人 + 专业能力　；参考：《天津财经大学》2014年硕士论文

【摘要】：近年来,国内外资本市场上财务重述现象日益严重,这不仅降低了会计信息质量,也侵害了信息使用者的相关利益,因而受到社会各界的关注。越来越多理论界的学者也加入到财务重述研究的行列中。然而,我国现有的文献大多是集中在财务重述的动因(尤其是与盈余管理研究浪潮的结合)、带来的经济后果以及重述公司的治理特征等方面,忽略人的能动作用和个体差异。不可否认的是,上市公司财务负责人专业能力的高低对财务重述的发生有较深刻的影响。借鉴国外“高层梯队理论”,从全新的视角出发,选取对财务信息的产生有直接、关键影响的财务负责人作为研究对象,探究其专业能力对所任职公司财务重述的影响是有必要的。论文在2009-2012年深沪市A股上市公司的基础上,将财务重述公司作为研究样本,未发生财务重述的公司作为控制样本,运用描述性统计、相关性分析以及Logit回归分析等方法,验证财务负责人的专业背景特征(受教育程度、工作经验)对财务重述的影响。进一步地,考虑到被重述的信息与会计专业领域联系的紧密程度,还可以对财务重述内容进行细分,先剔除与会计领域的专业技能联系相对较小的重述,进行第二次回归分析,然后再挑选影响公司核心盈余的重述进行第三次回归分析,“一剔二选”,层层递进,以期获得更加稳健的结论。研究结果显示：上市公司的财务负责人具备高的专业能力能对该公司财务重述产生抑制作用,并且财务信息与会计专业领域联系越紧密,被重述的可能性越小抑制作用越明显。
[Abstract]:In recent years, the phenomenon of financial restatement in the capital market at home and abroad is becoming more and more serious, which not only reduces the quality of accounting information, but also infringes on the relevant interests of information users. More and more theorists have joined the research of financial restatement. However, most of the existing literature focuses on the motivation of financial restatement (especially the combination with earnings management research, economic consequences and corporate governance characteristics, etc.), ignoring the dynamic role and individual differences of people. It is undeniable that the professional ability of financial executives of listed companies has a profound impact on the occurrence of financial restatement. Drawing lessons from the foreign "high-level echelon theory", from a new angle of view, select the financial leaders who have direct and key influence on the financial information as the research object. It is necessary to explore the influence of their professional ability on the financial restatement of the company. On the basis of A share listed companies in Shenzhen and Shanghai Stock Exchange from 2009 to 2012, the financial restatement company is taken as the research sample, and the company without financial restatement is used as the control sample. The methods of descriptive statistics, correlation analysis and Logit regression analysis are used in this paper. Verify the professional background (education, work experience) of the treasurer on the impact of financial restatement. Further, considering the degree to which the restated information is closely linked to the accounting profession, it is possible to subdivide the financial restatement by first removing the restatement, which is relatively small in relation to professional skills in the accounting field, and conducting a second regression analysis, Then it selects the restatement which affects the company's core earnings to carry on the third regression analysis, "one tick two election", layers of progressive, in order to obtain a more robust conclusion. The results show that the high professional ability of the financial managers of listed companies can inhibit the financial restatement of the listed companies, and the closer the relationship between financial information and the accounting profession, the less the possibility of restatement is more obvious.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F832.51

【引证文献】