高管更替对企业会计信息透明度的影响研究  

A Study of the Influence of Top Management Turnover on Accounting Information Transparency

作　　者：刘庆龄[1] 汪惠玉 刘超 孙宇辰 LIU Qing-ling;WANG Hui-yu;LIU Chao;SUN Yu-chen(School of Accounting, Anhui University of Finance and Economics,Bengbu 233030, Anhui, China)

机构地区：[1]安徽财经大学会计学院,安徽蚌埠233030

出　　处：《安徽工业大学学报（社会科学版）》2020年第2期17-21,共5页Journal of Anhui University of Technology：Social Sciences

基　　金：安徽高校人文社会科学研究重点项目: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：以2015-2017业绩存在显著差异的深证A股上市公司为主要研究样本,把高管更替分类为常规更替和非常规更替,并对企业产权性质进行了区分,实证研究高管更替对企业会计信息透明度的影响。研究结果表明:高管更替对当期企业会计信息透明度有显著负向影响。常规更替对非国有企业会计信息透明度影响显著,而对国有企业影响不显著;非常规更替对两类企业会计信息透明度均存在负向影响,且对非国有企业影响更为显著。Taking Shenzhen Stock A-share listed companies with significant difference in performance from 2015 to 2017 as the main research sample,this paper classifies executive turnover into conventional turnover and unconventional turnover,distinguishes the nature of property rights,and empirically studies the impact of executive turnover on corporate accounting information transparency.The results show that:executive turnover has a significant negative impact on accounting information transparency.The effect of conventional turnover on the transparency of accounting information of non-state-owned enterprises is significant,but the impact on state-owned enterprises is not significant;unconventional replacement has a negative impact on the transparency of accounting information of both types of enterprises,and the impact on non-state-owned enterprises is more significant.

关 键 词：高管更替 会计信息透明度 产权性质 上市公司 

分 类 号：F272.9[经济管理—企业管理]