高管变更与财务重述关系实证研究  

An Empirical Study on the Relationship between Executive Turnover and Financial Restatement

作　　者：陈忍忍 袁良荣[1] CHEN Renren;YUAN Liangrong(School of Finance and Accounting,Anhui Sanlian University,Hefei Anhui 230000,China)

机构地区：[1]安徽三联学院财会学院,安徽合肥230000

出　　处：《鞍山师范学院学报》2020年第5期19-22,共4页Journal of Anshan Normal University

基　　金：安徽省高等学校省级质量工程高水平教学团队项目“会计学专业教学团队”(2018jxtd057)。

摘　　要：近年来,公司发生财务重述的现象越来越频繁,很多学者对此展开研究。通过对2017—2019年上市公司发生的数据研究发现:有发生高管变更的公司比没有发生高管变更的公司更容易发生财务重述;当继任高管为外部聘用时,更容易发生财务重述。财务重述不管是有意还是基于事实的,不仅会对企业的会计信息质量、股价、声誉等产生不利影响,也会对外部报告使用者进行分析和决策时产生影响。所以,企业自身以及各个利益相关者在分析企业报告时,要更加关注这个时期的重述事项,以防进行错误的分析及决策。In recent years,the phenomenon of financial restatement has become more and more frequent.Many scholars have studied financial restatement.Based on the research of scholars,this paper studies the data of listed companies from 2017 to 2019,and finds that companies with senior management change are more likely to restate their financial statements than those without financial restatements and this is more likely to occur when successor executives are hired externally.Financial restatements,whether intentional or fact-based,will not only have a negative impact on the quality of accounting information,stock price,reputation of the enterprise,but also influence the analysis and decision-making of external report users.So the enterprise itself as well as the various stakeholders in the analysis of enterprise reports,need to pay more attention to the restatement of this period,in order to prevent the wrong analysis and decision-making.

关 键 词：财务重述 高管变更 继任来源 

分 类 号：F276.6[经济管理—企业管理]