财务总监权力对会计稳健性影响的实证研究

Empirical Study of the Influence of Chief Financial Officer Power on Accounting Conservatism

以深沪两市A股2007-2013年的数据为研究样本,实证分析了财务总监权力对会计稳健性的影响。结果表明,财务总监权力对会计稳健性有正向的影响作用,国有企业财务总监权力小于非国有企业财务总监权力对会计稳健性的影响,并且财务总监内部权力要大于外部权力对会计稳健性的影响。研究结论有助于改善会计信息质量和稳定资本市场。

Based on the data of Shenzhen and Shanghai A-share listed companies from 2007 to 2013, this paper empirically analyses the impact of Chief Financial Officer power on accounting conservatism. The empirical results show that Chief Financial Officer power has a positive influence on accounting conservatism, and the effect of Chief Financial Officer power on accounting conservatism in state-owned enterprises is less influence than Chief Financial Officer power on accounting conservatism in non-state-owned enterprises, Chief Financial Officer internal power is more influence than external power on accounting conservatism. The conclusion is helpful for improving the quality of accounting information and stabilizing capital market.