企业生命周期、管理层能力与真实盈余关系研究  

Firm Life Cycle,Managerial Ability and Real Earnings Management

作　　者：李苗硕 章颖薇[1] LI Miaoshuo;ZHANG Yingwei(College of Finance and Economics,Jimei University,Xiamen Fujian 361021,China)

机构地区：[1]集美大学财经学院,福建厦门361021

出　　处：《盐城工学院学报（社会科学版）》2020年第3期56-61,78,共7页Journal of Yancheng Institute of Technology（Social Science Edition）

摘　　要：以2013—2018年我国沪深A股制造业企业的数据为基础,检验了管理层能力与企业真实活动盈余操纵的关系,并在企业生命周期动态视角下,将不同阶段管理层能力与真实盈余操纵关系做比较。通过实证分析发现:管理层能力与企业的真实活动盈余操纵呈正相关;另外,在考虑了企业生命周期因素后,发现管理层能力与真实盈余管理的正相关程度随着企业生命周期的推进呈递减状态。Based on the data of Shanghai and Shenzhen A-share manufacturing companies from 2013 to 2018,the relationship between managerial ability and the company's real earnings management was tested.It also further examines the impact of managerial ability on real earnings manipulation at different stages of the firm life cycle.Through empirical analysis,it is found that the managerial ability is positively correlated with the company's real earnings management activity.In addition,after considering firm life cycle,it is found that the degree of positive correlation between managerial ability and real earnings management decreases as the firm life cycle advances.

关 键 词：企业生命周期 管理层能力 真实盈余管理 

分 类 号：F224.5[经济管理—国民经济]