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1、安徽财经大学硕士论文再次，结合理论基础和现状，对会计制度背景和公司治理环境进行分析，讨论高层管理团队背景特征、领导结构、持股比例与会计稳健性之间的关系，并进行分析和解释，为下文假设的提出做出充分的依据。本文选取2009—2011年三年沪深主板上市公司的数据，根据提出假设进行描述性分析和回归检验。研究发现：近三年我国上市公司表现出整体的会计稳健性。同时，高管团队平均年龄特征与会计稳健性显著正相关；平均教育水平对会计稳健性程度影响为正，但并不显著；平均任期反而与会计稳健性呈现出负相关的关系；随着高管团队持股比例的提高，会计稳健性程度大大降低，
2、这也与假设相一致；领导结构中的两职分离并没有提高会计稳健性程度，对结合实际情况进行领导结构设置提出新的思路。最后，本文根据回归结果得出相应的结论并提出合理的政策建议。关键词：会计稳健性，条件稳健性，高管团队特征2安徽财经大学硕士学位论文INFLUENCEOFTMTCHARACTERISTICSOFLISTEDCOMPANIESONACCOUNTINGCONSERVATISMSTUDYABSTRACTAsanimportantaccountingprinciple,accountingconservatismisonahotspotsoft
3、heaccountingtheoryresearch,playinganimportantroleinguidingaccountingpractices.Inrecentyears,withtheintroductionoffairvaluemeasurement,someforeignscholarsexpressedtheirdoubtsontheprincipleofaccountingconservatism,theybelievethatitcannotatruefairlyreflectthevalueoftheassets
4、,pushingtheconservatismprinciplewhichhasahistoryoffivehundredyearstotheforefrontindispute.However,therestillexitsmanyvoicesintheacademiaofsupportingtheprincipleofaccountingconservatism,somescholarsuseempiricalmethodstodemonstratethataccountingconservatismcanresolvepractic
5、alissuessuchascorporategovernance,adheretothepracticalapplicationofaccountingmethods.Afterthe2008globalfinancialcrisis,somescholarsfoundthatthethecompanywhichusetheprudentaccountingpolicyinthecrisissurvived,provingtheimportantroleofaccountingconservatismincorporategoverna
6、nceapplications.Thisshowsthatbeforetheappearanceofthemeasurementattributewhichbalancethetwoparties,accountingconservatismprinciplehastheneedofitsexistence.Sincetheimplementationofnewaccountingstandardsin2007inChina,theuseofnewaccountingstandardsamonglistedcompaniesbecamem
7、atured,whenthenewaccountingstandardsistheconvergenceofinternationalaccountingstandards,whatithasinfluencedthelevelofaccountingconservatismoflistedcompanyinChina?Besides,withtheemergenceofdifferenttypesofcorporategovernanceissues,theExecutiveteamasthemainbodyofcorporategov
8、ernance,itsfeaturesplayacrucialroleinthedevelopmentofthestrategyinthechoiceofaccountingpolicyoft
