管理层特征对会计信息质量的影响——以批发零售行业为例  

Influence of Management Layer Characteristics on Accounting Information Quality——Through Taking Wholesale and Retail Industry as an Example

作　　者：张亚兰[1] 李亚宁 Zhang Yalan;Li Yaning(Tianjin Foreign Studies University, Tianjin 300204, China)

机构地区：[1]天津外国语大学,天津300204

出　　处：《黑龙江科学》2020年第22期155-157,共3页Heilongjiang Science

摘　　要：为探索管理层特征对会计信息质量的影响,为上市公司提高治理水平、规避舞弊风险提供理论依据,以批发零售行业为切入点,分析了管理层特征对会计信息质量的影响。结果表明,总经理兼任董事长对会计信息质量有消极作用;管理层信誉、财务素养和平均年龄均与会计信息质量正相关。In order to explore the influence of management layer characteristics on accounting information quality,the research provides theoretical basis for improving listed company governance level and avoiding fraud risks.And based on wholesale and retail industry as the entry point,the research analyzes the influence of management layer characteristics on accounting information quality.The results show that general manager and chairman have played negative influence on accounting information quality;there is positive correlation between management layer reputation,finance literacy,average age and accounting information quality.

关 键 词：管理层特征 会计信息质量 批发零售行业 

分 类 号：F230[经济管理—会计学]