| 海归高管、政治关系与盈余管理 |
| |
| 引用本文： | 贺亚楠,张信东.海归高管、政治关系与盈余管理[J].财经理论与实践,2018(1):76-83. |
| |
| 作者姓名： | 贺亚楠 张信东 |
| |
| 作者单位： | 山西财经大学 会计学院,山西 太原,030006
山西大学 经济与管理学院 山西 太原 030006 |
| |
| 基金项目： | 国家自然科学基金，教育部人文社会科学研究青年基金 |
| |
| 摘 要： | 以2009—2013年中国创业板公司为样本,考察海归高管是否显著地降低了公司盈余管理水平,并进一步探讨了海归高管对盈余管理的治理作用是否会因政治关系的建立而减弱.结果显示:无论是应计盈余管理还是真实盈余管理,海归高管都表现出显著的抑制作用,但当其具有政治关系时,对盈余管理的抑制作用会显著被减弱.
|
| 关 键 词： | 海归高管 应计盈余管理 真实盈余管理 政治关系 overseas educated manager accrual-based earnings management eal earnings management political connections |
Overseas Educated Managers, Political Connections and Earnings Management |
| |
| HE Yanan,ZHANG Xindong.Overseas Educated Managers, Political Connections and Earnings Management[J].The Theory and Practice of Finance and Economics,2018(1):76-83. |
| |
| Authors: | HE Yanan ZHANG Xindong |
| |
| Abstract: | Based on the data of Chinese GEM-listed companies during 2009-2013,this paper systematically investigates whether overseas educated managers decrease earnings management. Further,this paper discusses whether the governance effect on earnings management of overseas educated managers will weaken with their political connections established.The results show that,overseas educated managers are associated with a lower degree of both accrual-based and re-al earnings management,but their political connections established will mitigate this governance effect. |
| |
| Keywords: | |
| 本文献已被 万方数据 等数据库收录！ |
| 点击此处可从《财经理论与实践》浏览原始摘要信息 |
| 点击此处可从《财经理论与实践》下载免费的PDF全文 |
|
