高管团队社会资本对企业盈余管理的影响研究——基于中国上市公司的经验证据  

Research on the Influence of Social Capital of Top Management Team on Enterprise Earnings Management——Based on the Empirical Evidence of Chinese Listed Companies

作　　者：吴臻 花冯涛[1] 朱守梅 Wu Zhen;Hua Fengtao;Zhu Shoumei(School of Economics and Management,Anhui Normal University,Wuhu 241000,China)

机构地区：[1]安徽师范大学经济管理学院

出　　处：《洛阳师范学院学报》2020年第2期44-51,共8页Journal of Luoyang Normal University

基　　金：国家社科基金青年项目(13CGL026);2019年度安徽师范大学研究生科研创新与实践项目(2019kycx059)

摘　　要：企业通过社会资本这一重要的非正式制度获取稀缺资源,影响企业的利润水平,对企业的会计信息质量产生影响.首先结合社会资本理论和高阶梯队理论对公司盈余行为进行分析,然后构建了商业资本和政治资本两个维度共6项指标的高管社会资本衡量体系,全面测量了高管团队的社会资本,检验了高管团队社会资本与企业盈余管理的关系.结果表明,高管团队社会资本(TMT)是加剧盈余管理的必要但非充分条件,高管团队社会资本对企业的盈余管理有显著提升作用,并且在国有企业中高管团队社会资本对盈余管理的影响更加显著.Enterprises obtain scarce resources through social capital,an important informal system which affects the profit level and the quality of accounting information of enterprises.In this paper,the social capital theory and the high ladder team theory were firstly introduced to study enterprise activities in making profit;and then the social capital of the top management team(TMT)was comprehensively measured by constructing the measurement system of social capital of TMT with six indicators of commercial capital and political capital;lastly,the relationship between the social capital of TMT and enterprise earnings management was examined.The results shows that social capital of TMT is a necessary but not sufficient condition to aggravate earnings management.Social capital of TMT has a significantly positive effect on enterprises’earnings management,especially in the state-owned enterprises.

关 键 词：高管团队社会资本 盈余管理 企业性质 

分 类 号：F241[经济管理—劳动经济]