基于元分析的中国情境下高管变更对公司盈余管理影响研究

发布时间：2018-05-21 10:19

本文选题：高管变更 + 盈余管理　；参考：《中国科学技术大学》2017年硕士论文

【摘要】：在传统的定性文献综述中,高管变更与盈余管理关系的研究至今仍没有一致的结论,本文创新性的使用定量的方法——元分析,对中国情境下高管变更与盈余管理关系的46篇实证研究文献进行了数据分析,总样本量为93258,共获得效应值332个。元分析结果显示:(1)在高管变更的当年,公司更容易发生盈余管理的行为,而在变更前一年和后一年,高管变更与操纵性盈余管理成显著的正向关系;(2)高管变更当年,相比正常变更和内部继任这两种情况,非正常变更和外部继任的企业更容易发生盈余管理的行为;(3)进一步分析得出董事会规模、独立董事比例、是否经四大会计师事务所审计、是否为国有企业、经营活动现金流量净额、资产负债率、企业资产、资产收益率八个调节变量对高管变更与盈余管理关系的影响程度。此研究结果可让中国情境下高管变更与盈余管理关系的研究得出定论,并为未来盈余管理的相关研究提供参考。
[Abstract]:In the traditional qualitative literature review, there is no consistent conclusion on the relationship between executive change and earnings management. The data of 46 empirical studies on the relationship between executive turnover and earnings management in Chinese context are analyzed. The total sample size is 93258, and the total effect value is 332. The result of meta-analysis shows that in the year of executive change, the company is more prone to the behavior of earnings management, while in the year before and after the change, there is a significant positive relationship between executive change and manipulative earnings management. Compared with the two situations of normal change and internal succession, enterprises with abnormal change and external succession are more likely to have earnings management behavior.) further analysis shows that the size of the board of directors and the proportion of independent directors are audited by the four major accounting firms. Whether it is a state-owned enterprise, net cash flow of operating activities, asset-liability ratio, enterprise assets, asset rate of return affect the relationship between executive change and earnings management. The results of this study can make the conclusion of the relationship between executive turnover and earnings management in Chinese context and provide a reference for future research on earnings management.
【学位授予单位】：中国科学技术大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

【参考文献】