财务独立董事特征与会计稳健性.docVIP

财务独立董事特征与会计稳健性 向锐 四川大学商学院 X 关注成功！ 加关注后您将方便地在 我的关注中得到本文献的被引频次变化的通知！ 新浪微博 腾讯微博 人人网 开心网 豆瓣网 网易微博 摘????要： 从个性特征、声誉特征和职业特征的视角, 检验了财务独立董事对会计稳健性的影响, 探讨了财务独立董事在我国上市公司中的实际作用。我国A股上市公司数据为样本的实证研究显示, 财务独立董事的年龄、性别、职称水平、多重董事身份以及会计事务所型、学术型、政府型财务独立董事对会计稳健性具有显著的影响, 而教育程度、海外背景和银行型财务独立董事对会计稳健性的影响不显著。进一步的研究显示, 财务独立董事规模、教授型财务独立董事和CPA型财务独立董事对会计稳健性具有显著的影响。可见, 不同特征的财务独立董事对会计稳健性的影响具有差异性, 这一研究结论不仅从一个全新的角度丰富了公司治理文献, 而且对进一步完善我国的财务独立董事制度提供了一定的经验证据。 关键词： 财务独立董事特征; 会计稳健性; 公司治理; 作者简介：向锐 (1973-) , 男, 重庆人, 四川大学商学院副教授, 会计学博士、博士后, 财政部“全国会计领军 (后备) 人才 (学术类) ”, 研究方向是财务管理。 收稿日期：2014-05-02 基金：中国博士后基金项目 (2013M531975) Characteristics of Financial Independent Directors and Accounting Conservatism XIANG Rui Business School, Sichuan University; Abstract： In this paper, we test the impact of financial independent directors on accounting conservatism from the perspective of personality, reputation characteristics and occupational characteristics in China. Based on the data of A-share listed companies from 2004 to 2006 in China, we find that there is significant relationship between the age, gender, the level of title, the identity of multiple directorships, accounting firms background, academic background, financial independent directors with government background and accounting conservatism, and there is no significant relationship between the education, overseas background, financial independent directors with bank background and accounting conservatism. We further document that the element of the number, professor title, CPA qualifications of financial independent directors which affects accounting conservatism is significant. The result shows that independent directors with different characteristics pay different roles in affecting accounting conservatism. This study not only enriches the documents about corporate governance, but also provides some empirical evidences for perfecting Chinese financial independent system. Keyword： characteristics of financial independent director; acc