| CEO和CFO任期交错对盈余管理的影响 |
| |
| 引用本文： | 骆珣,王佩. CEO和CFO任期交错对盈余管理的影响[J]. 科技和产业, 2015, 0(12): 91-95 |
| |
| 作者姓名： | 骆珣 王佩 |
| |
| 作者单位： | 北京理工大学 管理与经济学院,北京100081;北京理工大学 管理与经济学院,北京100081 |
| |
| 摘 要： | 以高阶梯队理论为基础,分析任期交错的影响,运用创业板上市公司2012-2014经验数据进行检验,结果表明CEO和CFO任期交错与盈余管理程度存在显著的负相关关系,因此CEO和CFO任期交错能够抑制公司的盈余行为,据此提出为提高上市公司会计信息披露质量,应避免CEO和CFO长期共事。
|
| 关 键 词： | 任期交错 盈余管理 创业板 |
The Effect of Staggering Terms of Office between CEO and CFO on Earnings Management |
| |
| Abstract: | A discussion on the effect of staggering terms of office is carried out based on Upper Echelons theory, and then follows a test on effect of staggering terms of office between CEO and CFO using empirical evidence from Chinese growth enterprise market. Results show that staggering terms of office between CEO and CFO is significantly negatively correlated with accrual earning management level, therefore can substantially reduce the accrual earning management behavior and thereof advises to improve the quality of information disclosure, companies should avoid the situation of CEO and CFO working together for too long. |
| |
| Keywords: | staggering terms of office earnings management growth enterprise market |
|
| 点击此处可从《科技和产业》浏览原始摘要信息 |
|
点击此处可从《科技和产业》下载全文 |
|
