审计委员会主任背景特征与公司盈余管理——基于应计与真实盈余管理的研究

被引：19

作者：

向锐

杨雅婷

机构：

[1] 四川大学商学院

来源：

审计与经济研究 | 2016年 / 31卷 / 03期

关键词：

审计委员会主任特征; 审计质量; 应计盈余管理; 真实盈余管理; 盈余操纵; 中小股东权益保护; 公司治理;

D O I：

暂无

中图分类号：

F275 [企业财务管理];

学科分类号：

1202 ; 120202 ;

摘要：

以2011—2013年度我国沪深两市A股上市公司为样本,实证检验了审计委员会主任背景特征与公司盈余管理之间的关系。研究发现,审计委员会主任的教育程度和本地化可以显著抑制应计与真实盈余管理;审计委员会主任的薪酬可以显著抑制应计盈余管理,却无法显著地抑制真实盈余管理。进一步分析发现,在国有企业和非国有企业中,审计委员会主任背景特征对应计与真实盈余管理的抑制作用存在一定的差异性。

引用

页码：31 / 40

页数：10

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