| 高管身份特征对盈余质量影响的实证研究 |
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| 引用本文： | 万宇洵,肖秀芬.高管身份特征对盈余质量影响的实证研究[J].财经理论与实践,2012,33(6):57-60. |
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| 作者姓名： | 万宇洵 肖秀芬 |
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| 作者单位： | 湖南大学工商管理学院,湖南长沙,410082 |
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| 摘 要： | 依据"高管阶梯理论",选用沪市A股2007～2011年上市公司作为研究样本,在调整基于盈余反应系数的盈余质量评价模型的基础上,加入与上市公司高管身份特征相关的研究变量,分析了上市公司高管身份特征对企业盈余质量的影响,研究发现:上市公司高管性别对盈余质量有不十分显著的影响;上市公司高管年龄与公司盈余质量之间呈现显著的正相关性;上市公司高管学历与公司盈余质量之间也呈现显著的正相关性。
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| 关 键 词： | 上市公司 高管身份特征 盈余质量 |
An Empirical Study on the Influence of Identity Characteristics of Top Managers on Earnings Quality |
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| WAN Yu-xun,XIAO Xiu-fen.An Empirical Study on the Influence of Identity Characteristics of Top Managers on Earnings Quality[J].The Theory and Practice of Finance and Economics,2012,33(6):57-60. |
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| Authors: | WAN Yu-xun XIAO Xiu-fen |
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| Institution: | (College of Management,Hunan University,Changsha Hunan 410082,China) |
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| Abstract: | From the view of Upper Echelon Theory, with listed companies on A-Shares in Shanghai Stock Exchange taken as samples, an empirical analysis for the influence of identity characteristics of top managers in listed companies on corporate earnings quality is conducted on basis of modified earning quality evaluation model.The results show that gender has no effect,while age and education have significant positive effects on earning quality. |
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| Keywords: | Listed companies Identity Characteristics of Top Managers Earnings quality |
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