發(fā)布時(shí)間：2018-05-02 23:45

  本文選題：財(cái)務(wù)負(fù)責(zé)人 + 專業(yè)能力��； 參考：《天津財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：近年來(lái),國(guó)內(nèi)外資本市場(chǎng)上財(cái)務(wù)重述現(xiàn)象日益嚴(yán)重,這不僅降低了會(huì)計(jì)信息質(zhì)量,也侵害了信息使用者的相關(guān)利益,因而受到社會(huì)各界的關(guān)注。越來(lái)越多理論界的學(xué)者也加入到財(cái)務(wù)重述研究的行列中。然而,我國(guó)現(xiàn)有的文獻(xiàn)大多是集中在財(cái)務(wù)重述的動(dòng)因(尤其是與盈余管理研究浪潮的結(jié)合)、帶來(lái)的經(jīng)濟(jì)后果以及重述公司的治理特征等方面,忽略人的能動(dòng)作用和個(gè)體差異。不可否認(rèn)的是,上市公司財(cái)務(wù)負(fù)責(zé)人專業(yè)能力的高低對(duì)財(cái)務(wù)重述的發(fā)生有較深刻的影響。借鑒國(guó)外“高層梯隊(duì)理論”,從全新的視角出發(fā),選取對(duì)財(cái)務(wù)信息的產(chǎn)生有直接、關(guān)鍵影響的財(cái)務(wù)負(fù)責(zé)人作為研究對(duì)象,探究其專業(yè)能力對(duì)所任職公司財(cái)務(wù)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(chǔ)上,將財(cái)務(wù)重述公司作為研究樣本,未發(fā)生財(cái)務(wù)重述的公司作為控制樣本,運(yùn)用描述性統(tǒng)計(jì)、相關(guān)性分析以及Logit回歸分析等方法,驗(yàn)證財(cái)務(wù)負(fù)責(zé)人的專業(yè)背景特征(受教育程度、工作經(jīng)驗(yàn))對(duì)財(cái)務(wù)重述的影響。進(jìn)一步地,考慮到被重述的信息與會(huì)計(jì)專業(yè)領(lǐng)域聯(lián)系的緊密程度,還可以對(duì)財(cái)務(wù)重述內(nèi)容進(jìn)行細(xì)分,先剔除與會(huì)計(jì)領(lǐng)域的專業(yè)技能聯(lián)系相對(duì)較小的重述,進(jìn)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(jìn)行第三次回歸分析,“一剔二選”,層層遞進(jìn),以期獲得更加穩(wěn)健的結(jié)論。研究結(jié)果顯示：上市公司的財(cái)務(wù)負(fù)責(zé)人具備高的專業(yè)能力能對(duì)該公司財(cái)務(wù)重述產(chǎn)生抑制作用,并且財(cái)務(wù)信息與會(huì)計(jì)專業(yè)領(lǐng)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(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F832.51

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 杜亭;股權(quán)結(jié)構(gòu)與會(huì)計(jì)信息質(zhì)量的相關(guān)性研究[D];天津財(cái)經(jīng)大學(xué);2015年

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本文編號(hào)：1835993