| 所有权性质、CEO任期与会计稳健性 |
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| 引用本文： | 任汝娟,冯少勤,冯进展.所有权性质、CEO任期与会计稳健性[J].财经理论与实践,2016(2):67-73. |
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| 作者姓名： | 任汝娟 冯少勤 冯进展 |
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| 作者单位： | 1. 桂林电子科技大学 商学院,广西 桂林,541004;2. 华中科技大学 管理学院，湖北 武汉 430074; 江西外语外贸职业学院，江西 南昌 330099 |
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| 摘 要： | 以高阶理论为基础,运用声誉机制理论、任期五阶段模型、任职期限理论、职业生涯关注等相关理论,以我国2010~2014年 A 股上市公司为样本,实证研究了 CEO 现有任期和预期任期对会计稳健性的影响,并进一步研究了产权性质差异对两者关系的调节效应。研究发现,CEO 现有任期与会计稳健性呈倒U 型关系,CEO 预期任期与会计稳健性正相关。与非国有上市公司相比,在国有上市公司中,CEO 现有任期和预期任期对会计稳健性的影响都更强。
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| 关 键 词： | CEO现有任期 预期任期 所有权性质 会计稳健性 |
Ownership Nature, CEO Tenure and Accounting Conservatism |
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| REN Rujuan,FENG Shaoqin,FENG Jinzhan.Ownership Nature, CEO Tenure and Accounting Conservatism[J].The Theory and Practice of Finance and Economics,2016(2):67-73. |
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| Authors: | REN Rujuan FENG Shaoqin FENG Jinzhan |
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| Institution: | (1.Guilin University of Electronie Technology, Guilin, Guangxi541004,China; 2. Huanzhong University of Science and Technology, Wuhan, Hubei430074,China; 3. Jiangxi College of Foreign Studies, Nanchang330099,China) |
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| Abstract: | Based on the theory of upper echelons,the reputation system theory,the five-stage model of term,horizon problem,career concern theories,this paper empirically tests the actual and expected terms of CEO on accounting conservatism respectively with data from China's A-share listed companies from 2010 to 2014.The article also studies the moderation effect of the re-lationship between the ownership differences.The results show that the relationship between ac-tual term of CEO and accounting conservatism takes on an inverted-U shape,and the expected term of CEO was positively associated with the accounting conservatism.Compared with non-state-owned companies,the actual and expected term of CEO have stronger influence on account-ing conservatism in state-owned companies. |
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| Keywords: | CEO actual term expected term ownership nature accounting conservatism |
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