高管财务背景、真实及应计盈余管理被引量：2

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摘要本文以2011~2013年沪深两市A股上市公司作为研究对象,将财务背景分为财务工作经历和财务教育背景,实证检验了高管财务背景对公司盈余管理的影响。研究发现,高管财务工作经历对真实盈余管理有显著的抑制作用,但对应计盈余管理的影响并不显著。进一步区分上市公司产权性质后发现,对于不同产权性质的企业,高管财务背景对盈余管理的影响存在一定的差异。

作者赵文平张一楠王园园

机构地区西安电子科技大学经济与管理学院

出处《财会月刊（中）》北大核心 2015年第2Z期38-42,共5页 finance and accounting monthly

关键词真实盈余管理应计盈余管理财务背景公司高管

分类号 F275 [经济管理—企业管理] F272.91 [经济管理—企业管理]

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