高管团队异质性与企业内部控制信息披露质量的关系研究

RESEARCH ON THE RELATIONSHIP BETWEEN TOP MANAGEMENT TEAM HETEROGENEITY AND INTERNAL CONTROL INFORMATION DISCLOSURE QUALITY

基于高层梯队理论,以2008-2017年深市A股主板上市公司为样本,对高管团队异质性与企业内部控制信息披露质量关系进行了实证研究。研究结果表明:性别异质性会增强内部控制信息披露质量,年龄异质性则会减弱内部控制信息披露质量,教育背景异质性与任期异质性对内部信息披露质量未能产生影响;相对于非国有企业,国有企业中高管团队异质性与内部控制信息披露质量的关系更显著,且随着时间的推移,高管团队异质性对内部控制信息披露质量的影响减弱。

Based on the Upper Echelons Theory,an empirical study is conducted on the relationship between the top management team heterogeneity and company internal control information disclosure quality,with the sample data of the main-board A-share listed companies in Shenzhen Stock Exchange from 2008 to 2017.The results indicate that the gender heterogeneity will enhance the internal control information disclosure quality while the age heterogeneity will weaken the quality.Both the education heterogeneity and the tenure heterogeneity have no influence on the quality.Compared with the non-state-owned companies,the correlation between heterogeneity and quality is more significant among the state-owned companies.Also,the effect of the top management team heterogeneity on the internal control information disclosure quality will diminish over time.