官员特征、产权性质与企业盈余质量  

Characteristics of officials,Property rights and Earnings Quality of Enterprises

作　　者：孙金平[1] SUN Jinping

机构地区：[1]阳江职业技术学院,广东阳江529500

出　　处：《商业经济》2020年第12期82-88,共7页Business & Economy

基　　金：阳江职业技术学院2019年度重点人文社科项目:地方政府官员与企业盈余质量:影响机制与经验证据(2019skzd02)。

摘　　要：已有研究文献发现,官员异质性、专业禀赋、任期、变更、晋升等对企业经营管理活动有重要影响。选取2004-2016年A股上市非金融公司为研究对象,采用OLS的方法研究官员背景特征对公司盈余质量的影响,并考虑了产权性质的调节效应。研究表明,官员年龄越大,其任职地区上市公司盈余质量越好,这在民营上市公司中更显著;具备经济类专业技术资格的官员能够显著降低其任职地上市公司的盈余质量;而官员学历对上市公司的盈余质量影响并不明显。研究结论进一步丰富了关于官员与企业、企业盈余质量的文献,可以有效地帮助投资者更好地熟悉影响上市公司的财务信息影响因素,使投资者关注地方政府官员背景对企业盈余质量的影响度,更有利于做出投资决策。同时也为官员治理地方及地方政府治理提供了新的经验证据。Research literature has found that heterogeneity of officials,professional endowment,tenure,change,promotion and other factors have an important impact on enterprise operation and management activities.Selected non-financial companies listed in A-share market from 2004 to 2016 as the research object,OLS method was adopted to study the influence of official background characteristics on earnings quality of companies,and the moderating effect of property right nature was considered.The research shows that the older an official is,the better the earnings quality of the listed companies,which is more significant in private listed companies.Officials with economic professional and technical qualifications can significantly reduce the earnings quality of listed companies where they serve.However,the official education has no obvious influence on the earnings quality of listed companies.The research results further enrich the literature on officials and enterprises and earnings quality of enterprises,which can effectively help investors better understand the financial information influencing factors of listed companies,make investors pay attention to the influence of the background of local government officials on the earnings quality of enterprises,and are more conducive to making investment decisions.Meanwhile,it also provides new empirical evidence for officials to govern local and local governments.

关 键 词：市委书记 背景特征 盈余质量 

分 类 号：F230[经济管理—会计学]