内部控制信息披露不合规行为动因分析——基于沪深A股上市公司高管视角的实证检验  

Motivation Analysis of Irregular Behavior of Internal Control Information Disclosure ——An Empirical Test Based on the Perspective of Executives of Shanghai and Shenzhen A-share Listed Companies

作　　者：刘娜[1] LIU Na(Guanauona University of Foreian SwUies, South China Business CoVepe, Guanazhou 510545, China)

机构地区：[1]广东外语外贸大学南国商学院

出　　处：《哈尔滨商业大学学报（社会科学版）》2019年第5期56-67,80,共13页Journal of Harbin University of Commerce:Social Science Edition

基　　金：广东省哲学社会科学“十三五”规划项目“上市公司内部控制信息披露不合规动因与预警机制的研究”(GD16YGL06)

摘　　要：以2015—2016年我国A股上市公司为研究对象,对高管背景特征、高管权力、高管薪酬水平与公司内部控制信息披露合规性关系进行实证检验,并进一步分析高管背景特征、高管薪酬对高管权力与内部控制信息披露合规性的调节作用。研究发现:公司高管平均任期越长、管理经验越丰富,信息披露不合规行为越少;女性母性特质在一定程度上影响内部控制信息披露,当高管中女性数量比重越高时,内部控制信息披露不合规行为就越多;当女性同时担任董事长与总经理时,信息披露不合规行为就相对减少;高管薪酬越高,内部控制信息披露不合规行为越少;高管持股比例越高,内部控制信息披露不合规行为越少。进一步分析得出,伴随高管薪酬增加,会不显著弱化高管持股比例与内部控制信息披露不合规行为的负相关关系,同时也会不显著地减少董事长与总经理两职合一时内部控制信息的不合规行为。This paper takes Chinese A-share listed companies from 2015 to 2016 as objects to test the relationship between executive background characteristics,executive power,executive compensation level and compliance of internal control information disclosure,and further analyses the regulatory role of executive background characteristics and executive compensation on compliance of executive power and internal control information disclosure.The study finds that:the longer the average tenure of senior managers,the richer management experience and the fewer irregularities in information disclosure;the maternal characteristics of women affects the disclosure of internal control information to a certain extent and the higher the proportion of women in senior managers,the more irregularities in internal control information disclosure;however,when women hold the post of chairmen and general managers,the fewer irregularities in information disclosure;the higher the executive compensation,the less irregular behavior of internal control information disclosure;the higher the proportion of executive shareholding,the less irregular behavior of internal control information disclosure.Further analysis shows that with the increase of executive compensation,the negative correlation between executive shareholding ratio and irregularities of internal control information disclosure will be inapparent weakened,and the irregularities of internal control information will be inapparent reduced when the chairman and general manager are combined.

关 键 词：不合规动因 高管背景特征 高管权力 高管薪酬 信息披露不合规 

分 类 号：F234[经济管理—会计学]