高管继任、股权特征与会计信息质量  

Executive Succession,Equity Characteristics and Accounting Information Quality

作　　者：刘庆龄[1] 汪惠玉 Liu Qingling;Wang Huiyu

机构地区：[1]安徽财经大学会计学院

出　　处：《山东理工大学学报（社会科学版）》2020年第3期19-26,共8页Journal of Shandong University of Technology（Social Sciences Edition）

基　　金：安徽高校人文社会科学重点项目“我国民营企业员工持股计划的路径取向与经济效应研究”(SK2020A0048)。

摘　　要：高管继任类型差异影响企业决策执行,并受股权结构约束。以2013—2017年深证A股主板发生更替的上市企业为样本,实证研究了高管继任类型差异对企业会计信息质量的影响,并从股权结构视角,进一步探究股权结构差异在高管继任类型及会计信息质量之间的调节作用。研究发现:高管继任类型差异会对企业会计信息质量产生显著影响,外部继任与企业会计信息质量存在显著负相关关系。股权集中度作为调节变量,对高管外部继任与会计信息质量的负向关系起显著抑制作用。股权制衡度也正向调节两者间的负相关关系,但不及股权集中度显著。Differences in the types of executive succession affect the implementation of corporate decisions and are constrained by the equity structure.This paper,taking the listed companies with a replacement on Shenzhen Stock Exchange A-share board from 2013 to 2017 as a sample,empirically studies the impact of differences in executive succession types on the quality of corporate accounting information and further explores the moderating role of differences in equity structure in the relationship between the types of executive succession and the quality of accounting information from the perspective of equity structure.The study finds that differences in the types of executive succession have a significant impact on the quality of corporate accounting information,and there is a significant negative correlation between external succession and the quality of corporate accounting information.As a regulatory variable,equity concentration exerts a significant inhibitory effect on the negative relationship between the external succession of senior executives and the quality of accounting information.The degree of equity check and balance also positively regulates the negative correlation between the two,but it is not as significant as the concentration of equity.

关 键 词：高管继任 股权结构 会计信息质量 

分 类 号：F275[经济管理—企业管理]