学者型高管对企业真实盈余管理行为的影响  

The Influence of Scholar-Type Executives on the Real Earnings Management Behavior of Enterprises

作　　者：徐铁祥[1] 郭文倩 XU Tiexiang;GUO Wenqian(School of Business Administration, Hunan University, Changsha 410082,China)

机构地区：[1]湖南大学工商管理学院,湖南长沙410082

出　　处：《经济与管理评论》2020年第6期76-87,共12页Review of Economy and Management

基　　金：国家自然科学基金项目“基于生态环境的地方政府资产、负债转换机理与多维度量及实证研究”(71573075);湖南省社会科学基金项目“公允价值会计职业判断研究”(13YBA071)。

摘　　要：以2010-2018年A股上市公司作为研究对象,考察学者型高管对企业真实盈余管理行为的影响,并进一步探讨了产权性质和审计质量对两者关系的调节作用。研究结果表明,当高管具有学术经历时,其所在企业的真实盈余管理水平更高,且相比于非国有企业和国内“非十大”审计的企业,高管学术经历与真实盈余管理之间的正向关系在国有企业和国内“十大”审计的企业中更加显著。研究结论丰富了企业真实盈余管理影响因素的研究,并为高管学术经历的经济后果提供了有益补充。Taking A-share listed companies during 2010-2018 as the research object,the article investigates the influence of scholar executives on the real earnings management behavior of enterprises,and further discusses the regulatory role of the nature of property rights and audit quality on the relationship between them.The results show that when executives have academic experience,their real earnings management level is higher,and compared with non-state-owned enterprises and domestic"non top ten"audit enterprises,the positive relationship between academic experience of senior executives and real earnings management is more significant in state-owned enterprises and domestic"top ten"audit enterprises.The conclusion enriches the research on the influencing factors of earnings management and provides a useful supplement for the economic consequences of senior executives'academic experience.

关 键 词：学术经历 真实盈余管理 产权性质 审计质量 

分 类 号：F275[经济管理—企业管理]