煤炭行业高管个人特征与盈余管理的关系研究

Personal characteristics and earnings management of senior executives in coal industry

以2012-2017年沪深A股煤炭上市公司为研究对象,实证检验了煤炭公司高管个人特征与盈余管理之间的关系.研究发现,高管年龄与盈余管理正相关,高管学历与盈余管理负相关,高管团队规模与盈余管理负相关.研究结论为进一步理解煤炭行业上市公司盈余管理水平、高管个人特质对企业盈余管理程度的影响等问题提供了新的经验证据.

Taking the listed coal companies in Shanghai and Shenzhen Stock Exchange from 2012 to 2017 as the research object, this paper empirically tested the relationship between the personal characteristics of senior executives of coal companies and earnings management. The results showed that the age of senior executives was positively correlated with earnings management, the educational background of senior executives was negatively correlated with earnings management, and the team size of senior executives was negatively correlated with earnings management. The conclusion of the study provided new empirical evidence for further understanding the earnings management level of listed companies in coal industry and the influence of the personal characteristics of senior executives on the earnings management level of enterprises.