管理者背景特征与盈余管理_来自中国上市公司的经验证据.pdfVIP

管理者背景特征与盈余管理 ——来自中国上市公司的经验证据 张兆国 刘永丽 何威风 （华中科技大学管理学院会计系 湖北武汉 430074） 本文研究发现，管理者背景特征对盈余管理的影响主要表现在对正向盈余管理的影响。具体而 【摘要】 言，管理者团队的平均男性比例和平均学历与正向盈余管理负相关，而平均年龄和平均任期与正向盈余管 理正相关；管理者团队的性别异质性与正向盈余管理负相关，而年龄异质性、学历异质性和任期异质性与 正向盈余管理正相关；董事长个人特征对盈余管理的影响与管理者团队特征的平均水平的影响基本相似。 进一步区分公司性质后发现，在国有和非国有上市公司中管理者团队及董事长个人的特征对盈余管理的影 响有一定的差异。本研究的启示意义在于，研究盈余管理必须考虑管理者背景特征，同时对我们更好地理 解公司盈余管理行为以及加强对管理者团队的建设也有一定的指导意义。 【关键词】管理者团队 董事长 背景特征 盈余管理 公司性质 Managerial Characteristics and Earnings Management --Evidence from Chinese Listed Companies Zhang Zhaoguo Liu Yongli He Weifeng (School of Management of HUST, Hubei Wuhan, 430074 ) 【Abstract 】 The result of this paper shows that managerial characteristics impact the positive earnings management. Specifically, the average proportion of male managers and average education degree are negatively related to positive earnings management, the average age and tenure are negatively related to positive earnings management, the gender heterogeneity of managerial team is negatively related to positive earnings management, while the heterogeneities of age, education, tenure are positively related to positive earnings management. The chairmans personal characteristics and managerial teams characteristics have the similar level of impact. Further distinguishing ownership indicates that there are some different impacts among state-owned and non-state-owned listed companies by managers and the chairmans personal characteristics on earnings management. The effective significance of this paper manifests that it is necessary to consider the managerial background characteristics in studying earnings management. The conclusion is also helpful to understand earnings manag