摘要
从高管法律背景这一全新视角研究法律高管对财务报告质量的影响,以探寻提高财务报告质量的新途径。研究发现,企业增加法律高管是一种自愿管理模式,有必要研究法律高管对财务报告质量的作用。基于此,从三个方面分析法律高管对企业财务报告质量的作用机制,即法律高管可能影响企业的披露决策制定、披露行为和对财务报告的监督行为。最后,从法律高管视角,为股东提供可参考的政策建议。
This paper tries to explore the new path of enhancing the financial report quality from the new perspective of researching the influence of legal executives to the quality of financial report. The research finds that： increase of legal executives at enterprises is the voluntary management pattern, it is necessary to research the function of legal executives to the quality of financial report. Based on above reasons, this paper analyzes the function mechanism of legal executives to the quality of financial report from three aspects： legal executives might influence the disclosure decision making, disclosure behaviors and supervisory behaviors to financial report of enterprises. Lastly, this paper tries to provide reference policy suggestions for shareholders.
出处
《财务与金融》
2013年第4期75-78,共4页
Accounting and Finance
关键词
高管团队
法律高管
财务报告质量
法律风险
Executives Team
Legal Executives
Financial Report Quality
Legal Risk
