家族涉入、继任CEO来源与企业财务报告质量  

A Research on Family Involvement,Source of CEO Successors and Financial Reporting Quality

作　　者：李宝宝[1] 闫涛[1] 耿成轩[1] LI Baobao(College of Economics and Management,Nanjing University of Aeronautics and Astronautics,Nanjing 211106,China)

机构地区：[1]南京航空航天大学经济与管理学院,江苏南京211106

出　　处：《河海大学学报（哲学社会科学版）》2020年第5期52-60,108,共10页Journal of Hohai University：Philosophy and Social Sciences

基　　金：国家社会科学基金项目(15BGL056)。

摘　　要：以社会情感财富理论与合法性视角为出发点,选择2008—2018年中国沪深两市A股上市家族企业为研究样本,考察家族涉入及继任CEO来源对企业财务报告质量的影响。研究发现:家族的所有权涉入及管理权涉入均对企业财务报告质量具有显著的负向影响。相比一代创始人CEO,家族二代继任CEO与职业经理人继任CEO均会提升家族企业的财务报告质量。此研究丰富了家族企业研究方面的文献,拓展了家族企业财务报告质量前沿问题的研究视野,同时为我国后一代时期的家族企业如何提升财务报告质量提供了参考。From the perspective of SEW and legality,the article takes the 2008—2018 A-share listed family enterprises as research samples,and examines the impact of family involvement and source of successor CEO on the quality of corporate financial reporting.The study found that family ownership and management involvement have a significant negative impact on the quality of financial reporting.Further research shows that compared with the founder CEO of the first generation,the second generation family CEO and the professional manager successor CEO can enhance the financial reporting quality of the family business.The research enriches the literature on family business research,expands the research vision of the frontier issues of family business financial reporting quality,and provides a reference for how the family business in the later period of the founder’s stage can improve the quality of financial reports.

关 键 词：家族涉入 继任CEO 财务报告质量 

分 类 号：F272[经济管理—企业管理] F275.5[经济管理—国民经济]