本文選題：財務負責人 + 專業(yè)能力　； 參考：《天津財經(jīng)大學》2014年碩士論文

【摘要】：近年來,國內(nèi)外資本市場上財務重述現(xiàn)象日益嚴重,這不僅降低了會計信息質量,也侵害了信息使用者的相關利益,因而受到社會各界的關注。越來越多理論界的學者也加入到財務重述研究的行列中。然而,我國現(xiàn)有的文獻大多是集中在財務重述的動因(尤其是與盈余管理研究浪潮的結合)、帶來的經(jīng)濟后果以及重述公司的治理特征等方面,忽略人的能動作用和個體差異。不可否認的是,上市公司財務負責人專業(yè)能力的高低對財務重述的發(fā)生有較深刻的影響。借鑒國外“高層梯隊理論”,從全新的視角出發(fā),選取對財務信息的產(chǎn)生有直接、關鍵影響的財務負責人作為研究對象,探究其專業(yè)能力對所任職公司財務重述的影響是有必要的。論文在2009-2012年深滬市A股上市公司的基礎上,將財務重述公司作為研究樣本,未發(fā)生財務重述的公司作為控制樣本,運用描述性統(tǒng)計、相關性分析以及Logit回歸分析等方法,驗證財務負責人的專業(yè)背景特征(受教育程度、工作經(jīng)驗)對財務重述的影響。進一步地,考慮到被重述的信息與會計專業(yè)領域聯(lián)系的緊密程度,還可以對財務重述內(nèi)容進行細分,先剔除與會計領域的專業(yè)技能聯(lián)系相對較小的重述,進行第二次回歸分析,然后再挑選影響公司核心盈余的重述進行第三次回歸分析,“一剔二選”,層層遞進,以期獲得更加穩(wěn)健的結論。研究結果顯示：上市公司的財務負責人具備高的專業(yè)能力能對該公司財務重述產(chǎn)生抑制作用,并且財務信息與會計專業(yè)領域聯(lián)系越緊密,被重述的可能性越小抑制作用越明顯。
[Abstract]:In recent years, the phenomenon of financial restatement in the capital market at home and abroad is becoming more and more serious, which not only reduces the quality of accounting information, but also infringes on the relevant interests of information users. More and more theorists have joined the research of financial restatement. However, most of the existing literature focuses on the motivation of financial restatement (especially the combination with earnings management research, economic consequences and corporate governance characteristics, etc.), ignoring the dynamic role and individual differences of people. It is undeniable that the professional ability of financial executives of listed companies has a profound impact on the occurrence of financial restatement. Drawing lessons from the foreign "high-level echelon theory", from a new angle of view, select the financial leaders who have direct and key influence on the financial information as the research object. It is necessary to explore the influence of their professional ability on the financial restatement of the company. On the basis of A share listed companies in Shenzhen and Shanghai Stock Exchange from 2009 to 2012, the financial restatement company is taken as the research sample, and the company without financial restatement is used as the control sample. The methods of descriptive statistics, correlation analysis and Logit regression analysis are used in this paper. Verify the professional background (education, work experience) of the treasurer on the impact of financial restatement. Further, considering the degree to which the restated information is closely linked to the accounting profession, it is possible to subdivide the financial restatement by first removing the restatement, which is relatively small in relation to professional skills in the accounting field, and conducting a second regression analysis, Then it selects the restatement which affects the company's core earnings to carry on the third regression analysis, "one tick two election", layers of progressive, in order to obtain a more robust conclusion. The results show that the high professional ability of the financial managers of listed companies can inhibit the financial restatement of the listed companies, and the closer the relationship between financial information and the accounting profession, the less the possibility of restatement is more obvious.
【學位授予單位】：天津財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F275;F832.51

【引證文獻】

相關碩士學位論文 前1條

1 杜亭;股權結構與會計信息質量的相關性研究[D];天津財經(jīng)大學;2015年

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本文編號：1835993