家族企业创始人的职业经历与会计稳健性  

Employment History of Family Firm's Founders and Accounting Conservatism

作　　者：翁宵暐 许静静[2] 

机构地区：[1]兴业银行,上海200120 [2]华东师范大学商学院,上海200241

出　　处：《中南财经政法大学学报》2015年第3期71-78,159,共8页Journal of Zhongnan University of Economics and Law

基　　金：教育部人文社会科学青年项目"会计信息市场估值;薪酬激励作用相互关系研究"(13YJC630193)

摘　　要：本文基于中小企业板家族企业数据,研究家族企业创始人的职业经历与公司会计稳健性之间的关系,研究结果显示:与先前在企业部门工作的创始人所领导的家族企业相比,先前在公共部门工作的创始人所领导的家族企业会计稳健性更高。This paper investigates the relationship between the employment history of family firm's founders and accounting conservatism using Shenzhen Small & Median Enterprise Board.The result shows that compared with firms led by founders who used to work in private sector,firms led by founders who used to work in public sector are associated with higher accounting conservatism.This paper provides some reference value to investors and regulatory authority.

关 键 词：家族企业 企业创始人 职业经历 会计稳健性 

分 类 号：F272.91[经济管理—企业管理]