高管特征对上市公司会计信息披露质量的影响——以中小型创新企业为例被引量：6

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摘要分析上市公司的高管特征对会计信息披露质量的影响,以深圳证券交易所创业板上市公司2015—2017年数据作为分析样本,研究高管个人特征对会计信息披露质量的影响因素.研究表明,高管的学历水平和任职期限对会计信息披露质量呈现出正相关关系,年龄和性别比例与会计信息披露质量有相关关系但是并不显著;此外,高管团队教育异致性对会计信息披露质量呈正相关关系.

作者刘源

机构地区中国矿业大学

出处《现代商贸工业》 2020年第5期122-124,共3页 Modern Business Trade Industry

基金国家大学生创新训练项(201811413054)

关键词高管个人特征信息披露质量

分类号 F23 [经济管理—会计学]

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参考文献3

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