技术背景CEO对企业盈余平滑的影响研究  

Research on the Impact of CEO withTechnical Background on Enterprise Earnings Smoothing

作　　者：毕晓方 邢晓辉 王乐乐 BI Xiao-fang;XING Xiao-hui;WANG Le-le

机构地区：[1]天津财经大学会计学院

出　　处：《科学决策》2022年第4期44-61,共18页Scientific Decision Making

基　　金：国家社会科学基金一般项目(项目编号:21BGL114)。

摘　　要：基于2007-2019年我国A股上市公司面板数据,考察了技术背景CEO对企业盈余平滑的影响。研究发现:技术背景CEO能够提高盈余平滑程度,其盈余平滑的动机表现为信息主义属性,在方式选择上倾向于真实盈余平滑。研究进一步从创新活动、CEO能力、信息不对称以及投资者期望四个方面对技术背景CEO影响盈余平滑的机制进行分析,并探讨了盈余平滑的经济后果。研究结论深化了对CEO专业背景如何影响企业财务策略的理解,丰富了企业盈余平滑的影响因素和经济后果的研究。Based on the panel data of China’s A-share listed companies from 2007 to 2019,this paper examines the impact of technical background CEO on corporate earnings smoothing.The results show that CEO with technical background can improve the degree of earnings smoothing,and their motivation of earnings smoothing is informational,preferring to real earnings smoothing.This paper further analyzes the mechanism of the impact of technical background CEOS on earnings smoothing from four aspects:innovation activity,CEO capability,information asymmetry and investor expectation,and then discusses the economic consequences of earnings smoothing.The conclusion of this study deepens the understanding of how the professional background of CEO affects the financial strategy of enterprises and enriches the research on the influencing factors and economic consequences of corporate earnings smoothing.

关 键 词：技术背景CEO 盈余平滑 信息主义属性 机会主义属性 

分 类 号：F23[经济管理—会计学]