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  

Management Background Characteristics and Accounting Conservatism——Experience Evidence from Chinese Listed Companies

作　　者：张兆国[1,2] 刘永丽[1,2] 谈多娇[1,2] 

机构地区：[1]华中科技大学管理学院,430074 [2]湖北经济学院会计学院,430205

出　　处：《会计研究》2011年第7期11-18,97,共8页Accounting Research

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

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。Based on the data of Shenzhen and Shanghai A-share listed companies from 2007 to 2009,this paper empirically examines the effect of management background characteristics on accounting conservatism.The result shows that there are many determinants of accounting conservatism,among which are the average level and heterogeneity of management team background characteristics and the personal background characteristics of Chairman and Chief Financial Officer.Further study indicates that the average age,average tenure,age heterogeneity and tenure heterogeneity of management team,as well as the educational background,age and tenure of Chairman and Chief Financial Officer of the state-owned and non state-owned listed companies have different effects on accounting conservatism.The effective significance of this paper manifests that it is necessary to consider the managerial background characteristics in studying accounting conservatism.The conclusion is also helpful to understand accounting conservatism and strengthen the construction of management team.

关 键 词：管理者团队 董事长 财务总监 背景特征 会计稳健性 

分 类 号：F275[经济管理—企业管理] F832.51[经济管理—国民经济] F224