摘要
以沪深两市2004-2011年上市公司作为研究样本,从法律这一全新视角实证检验了高管法律背景对财务报告质量的影响。研究结果表明:法律高管与财务报告质量显著正相关;进一步研究发现,国有企业和非国有企业中均存在上述结论,并且非国有企业中法律高管对改善财务报告质量的作用更显著。最后,针对实证研究得出的结果及财务报告的现状为股东提供可参考的政策建议。
The paper uses Shenzhen and Shanghai two city 2004-2011 listed companies as research samples to research how executives impact the quality of financial reporting from a new perspective of the executives＇ legal background. The results prove that： legal executives is significantly positively related to financial reporting quality; further study finds, this conclusion applies to both states-owned businesses and private enterprises, and the influence is stronger in private enterprises. Finally, in view of the results of empirical study and the present situation of the financial report, this paper provides reference of policy recommendations for the shareholders.
出处
《财务与金融》
2014年第4期73-78,共6页
Accounting and Finance
基金
2013年中南财经政法大学研究生创新教育计划项目硕士生实践创新课题:"企业高管法律背景与财务报告质量研究(项目编号:2013S0908)"部分研究成果
关键词
法律高管
财务高管
财务报告质量
Legal Executives
Accounting Executives
Financial Reporting Quality
