高管特征与会计信息质量相关性研究  

Research on the Relationship between Executives Characteristics and Quality of Accounting Information

作　　者：林萍[1,2] 林晨 LIN Ping;LIN Chen(New Huadu Business School,Minjiang University,Fuzhou 350108,China;Research Center for Chinese Entrepreneurship,Minjiang University,Fuzhou 350108,China)

机构地区：[1]闽江学院新华都商学院,福建福州350108 [2]闽江学院能源经济与低碳发展研究中心,福建福州350108

出　　处：《广东石油化工学院学报》2020年第6期73-78,共6页Journal of Guangdong University of Petrochemical Technology

基　　金：福建省科技厅创新战略研究项目(2020R01020087);教育部青年基金(19YJC790032)。

摘　　要：以1421家深市A股上市公司2013—2017年数据为研究样本,对高管团队特征与公司会计信息质量的相关性进行实证研究。结果表明:高管特征显著影响会计信息质量,且产权性质对两者关系起调节作用;高管团队任期、受教育水平与会计信息质量显著正相关,在非国有企业中正向关系更显著;高管团队年龄、薪酬与会计信息质量显著正相关,但产权调节作用并不显著,即在国有与非国有企业中表现相似。这些研究内容拓宽了公司治理环境和信息披露的研究领域,为我国上市公司提高会计信息质量提供建议。Based on the Upper Echelons theory,this paper uses the data of 1421 Shenzhen A-share listed companies from 2013 to2017 as the research sample to conduct an empirical study on the correlation between top management characteristics and the quality of accounting information.This study finds that top management characteristics significantly affect the quality of accounting information,and the nature of property right plays a moderating role in the relationship between them;top management’ s education and tenure are significantly and positively related with the quality of accounting information,which is more prominent among non-state-owned companies;top management’s age and salary are significantly and positively related to the quality of accounting information,while the regulating effect of property right is not significant,which is similar whether in state-owned or non-state-owned enterprises.This paper broadens the research field of corporate governance environment and information disclosure,and provides suggestions for Chinese listed companies to improve the quality of accounting information.

关 键 词：高管特征 会计信息质量 产权性质 

分 类 号：F275[经济管理—企业管理] F272.91[经济管理—国民经济]