| CFO的背景特征与会计信息质量——基于中国财务重述公司的经验证据 |
| |
| 引用本文： | 王霞,薛跃,于学强.CFO的背景特征与会计信息质量——基于中国财务重述公司的经验证据[J].财经研究,2011(9):123-133,144. |
| |
| 作者姓名： | 王霞 薛跃 于学强 |
| |
| 作者单位： | 华东师范大学商学院; |
| |
| 基金项目： | 国家自然科学基金资助项目(70872107); 国家社会科学基金资助项目(08BJY024) |
| |
| 摘 要： | 文章以财务重述公司为低会计信息质量的研究样本,探讨了CFO背景特征与会计信息质量的关系。研究发现,CFO的财务专长(是CPA)与会计信息质量正相关,CFO是女性的企业会计信息质量更高。进一步的研究发现,CFO的财务专长(是CPA)不仅有助于降低会计差错发生的概率,而且有助于降低会计差错发生的频率。研究结论肯定了CFO在财务报告中的作用,为监管部门治理会计信息失真提供了经验佐证。
|
| 关 键 词： | CFO背景特征 会计信息质量 财务重述 |
The Background Characteristics of CFOs and the Quality of Accounting Information:Evidence from China's Companies with Financial Restatements |
| |
| WANG Xia,XUE Yue,YU Xue-qiang.The Background Characteristics of CFOs and the Quality of Accounting Information:Evidence from China's Companies with Financial Restatements[J].The Study of Finance and Economics,2011(9):123-133,144. |
| |
| Authors: | WANG Xia XUE Yue YU Xue-qiang |
| |
| Institution: | WANG Xia,XUE Yue,YU Xue-qiang(Business School,East China Normal University,Shanghai 200241,China) |
| |
| Abstract: | Taking the companies with financial restatements as the sample with low quality of accounting information,this paper investigates the relationship between the background characteristics of CFOs and the quality of accounting information.It finds that the financial expertise of CFOs,namely CFO is a CPA,is positively related to the quality of accounting informa-tion and the companies whose CFOs are female are more likely to get the good quality of accounting information.Furthermore,the financial expertise of C... |
| |
| Keywords: | CFO background characteristics quality of accounting information financial restatement |
| 本文献已被 CNKI 等数据库收录！ |
|
