高管特征对我国上市公司非财务信息质量的影响——基于行为会计理论

The Impact of Executive Characteristics on the Quality of Non-Financial Information for Chinese Listing Corporations——Based on Behavioral Accounting Theory

本文通过对企业非财务信息披露和行为会计的理论的梳理,从行为会计的角度研究利益相关主体和上市公司非财务信息披露质量的相互关系,进而引出公司高层管理人员特征对上市公司非财务信息披露质量的影响。研究表明,董事长的学历与非财务信息披露质量呈显著正相关,企业上市历史与企业非财务信息披露质量呈显著负相关。

By combing the theories of corporate non-financial information disclosure and behavioral accounting,the paper studies the relationship between stakeholders and the quality of non-financial information disclosure of listed companies from the perspective of behavioral accounting,and then lead to the impact of the company’s senior management characteristics on the quality of non-financial information disclosure of listed companies.The empirical research finds that the chairman’s degree has a significant positive relationship with the non-financial information quality.Also,listing history has a significant negative relation ship with the non-financial information quality.