欢迎来到天天文库
浏览记录
ID:50186647
大小:4.95 MB
页数:62页
时间:2020-03-04
《上市公司高管背景特征对盈余质量影响的实证研究.pdf》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、ANEMPIRICALSTUDYONTHERELATIONSHIPBETWEEN’THEEXECUTIVESBACKGROUNDCHARACTERISTICSANDEARNINGUALITYQABSTRACTThe21stcentur出sclosedearningsinformationalityoflistedy,qucompanieshasreceivedtheunprecedentedchallengebecauseoftheheoutbreakofaseriesofmaorfinanci
2、alscandalsathomeandabroad.jProbleminourcountriseseciallseriousthismabeassociatedypy,ywithimerfectcaitalmarketinChina.Toexlore化eintrinsicreasonppp,imhowever化emaniulationofthesnisbycomanstoanaement,pp山pypgleads化mostof化esefinancialscandals.Dueto化
3、eseparationofownershiandcontrolinmodemincororatedenterriseseniorppp,management化amasamanagerof化ecomanylaysaleadingroleinpp'也ecomansmaorbusinessmatersanddecision化eirbackroundpyj,gcharacteristicswillaffect化estrateicchoiceandbehaviorg-makt了tdecisioning
4、soas!;〇imactonearningsuali.]16化化巧fromhe,pqy,perspectiveofexecutivebackgroundcharacteristicstoexplorethepotentialKlationshibetweenearninsualityisconducivetopgqimproving也ecorporateovernanceandsuervisionsstem.gpyIn化ispaper,startingfrom化epr的entsi扣ationofo
5、urcapi化1market,byanalyzingexistingliteratureofexecutive化3111backgroundcharacteristicsand也eearninsualitusintheualitativeanalsiswi也g,gqyqyantitativeanalsisstandardizedresearchandempiricalresearchonthequy,me也odofcombininwi化uerechelon化eory1;eam化eorangpp,y
6、,hummcapital也eoryandrelatedtheoryasthefoundation,choosedeephouseholdstwocityfrom2012to2014Asharemanufacturinglisted-comaniesasresearchsamlesindethstudofthelistedcomanpp,pypyexecutiveteambackroundcharacteristicsimactinonearningsqualit.gpgyInemirical
7、stud化isaerselects出eacademiawidelreconizedpy,ppygmociifiedJonesmodel化measuretheearninsualitroortionofmaleg,qyppexecutivessenioraeeducationlevelandexecutivetenureas,g,'ex-lanatorvariablesthefirstbish
此文档下载收益归作者所有