女性高管能降低盈余管理程度吗?——基于中国资本市场的经验证据被引量：17

Can Female Executives Decrease Earnings Management Level? An Empirical Evidence from China's Capital Market

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摘要女性高管与会计行为之间的关系已成为理论界和实务界关注的焦点之一。本文以中国资本市场2007-2012年间的A股上市公司为样本，实证检验女性高管对盈余管理程度的影响。研究发现：总体而言，女性高管显著增加了盈余管理程度；女性关键高管（董事长和总经理）调节了女性高管与盈余管理之间的正相关关系；在国有企业中，女性关键高管的调节作用显著增强。在中国情境下女性高管抑制盈余管理的积极作用受到限制，但当存在女性关键高管尤其是在国有企业中时，女性高管的受限程度会减弱。 The relationship between female executives and accounting behavior has been a focus in theoretical and practical fields.Using A-share listed companies from 2007 to 2012in China's capital markets as sample,this article analyzes the impact of female executives on earnings management level empirically.The results find that:generally,female executives increase earnings management level significantly;female key executives(including chairman and CEO)moderate the positive correlation between female executives and earnings management;the moderating role of female key executives enhances significantly in SOEs.The research conclusion reveals that positive function of female executives on earnings management is limited in China,but female key executives can weaken the above limits,especially in SOEs.

作者周泽将修宗峰

机构地区安徽大学商学院中南大学商学院

出处《中南财经政法大学学报》 CSSCI 北大核心 2014年第5期95-102,132,共9页 Journal of Zhongnan University of Economics and Law

基金国家自然科学基金青年项目"女性高管会计行为与投资决策"(71302113) 安徽省高校优秀青年人才基金重点项目"中国情境下女性董事对公司财务行为及绩效的影响研究"(2013SQRW005ZD)

关键词女性高管关键高管会计信息质量盈余管理会计行为 Female Executives Key Executives Corporate Property Earnings Management

分类号 F234.4 [经济管理—会计学]

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