【摘要】：2013年10月中共中央組織部下發(fā)《關于進一步規(guī)范黨政領導干部在企業(yè)兼職(任職)問題的意見》(簡稱中組部18號文),兩年后2015年11月教育部辦公廳下發(fā)《關于開展黨政領導干部在企業(yè)兼職情況專項檢查的通知》,這一系列規(guī)定的下發(fā)引起了A股上市公司中出現(xiàn)了大規(guī)模獨立董事的“離職潮”。上述規(guī)定引起的“離職潮”為本文的檢驗提供了優(yōu)勢。因為官員獨立董事是因禁令而“被動”辭職,不同于以往研究中獨立董事“主動”辭職,這將大大減輕自選擇引起的內生性問題。本文從這一現(xiàn)象引起的經(jīng)驗數(shù)據(jù)出發(fā),研究不同背景的獨立董事對公司會計信息質量的影響,并選擇了真實盈余管理作為企業(yè)會計信息質量的代理變量。研究結果發(fā)現(xiàn):1、此次獨立董事“離職潮”中有黨政領導干部獨立董事離職公司的會計信息質量與沒有獨立董事離職的公司相比有顯著差異,且有獨立董事離職公司在離職后的真實盈余管理程度與離職前相比減小;2、在有獨立董事離職的公司樣本中,有財務專家型獨立董事離職公司會計信息質量與非財務專家型獨立董事離職公司相比有顯著差異,且財務專家獨立董事離職后公司的真實盈余管理程度變大,會計信息質量下降。本文通過分析中組部18號文發(fā)布以后的A股市場獨立董事“離職潮”所引起的公司會計信質量的變化,進一步研究獨立董事背景對于公司的作用,豐富與深化了獨立董事功能和公司治理方面的理論研究,對于公司更好選聘獨立董事以及完善獨立董事制度具有指導意義。
[Abstract]:In October 2013, the Organization Department of the CPC Central Committee issued "opinions on further standardizing the part-time (post) of Party and Government leading cadres in Enterprises" (Article 18 of the Organization Department of the CPC Central Committee for short). Two years later, in November 2015, the General Office of the Ministry of Education issued the notice on launching a Special Inspection on the part-time work of leading cadres of Party and Government in Enterprises. This series of regulations led to the A-share listed companies in a large-scale independent directors of the "turnover tide." The "turnover tide" caused by the above-mentioned regulations provides an advantage for the test of this article. Because officials' independent directors resign passively because of the injunction, which is different from that of independent directors'"active" resignation in previous studies, this will greatly alleviate the endogenous problems caused by self-selection. Based on the empirical data caused by this phenomenon, this paper studies the influence of independent directors from different backgrounds on the quality of corporate accounting information, and chooses true earnings management as the agent variable of accounting information quality of enterprises. The results are as follows: (1) the accounting information quality of independent directors' turnover companies with party and government leading cadres is significantly different from those without independent directors' turnover in the current wave of independent directors' separations, and there are significant differences between the independent directors' turnover companies and those without independent directors. Moreover, the true earnings management degree of the companies with independent directors after separation is less than that before they leave the post-employment period. 2. There is a significant difference in the quality of accounting information between independent directors and non-financial independent directors in the sample of companies with independent directors' separations, and there are significant differences in the quality of accounting information between independent directors with independent financial experts and those with independent directors without financial experts. And the financial expert independent director after the company's true earnings management degree become larger, accounting information quality decline. By analyzing the change of accounting letter quality caused by the "turnover tide" of independent directors in the A-share market after the publication of article 18 of the Organization Department of the CPC Central Committee, this paper further studies the role of independent director background on the company. It enriches and deepens the theoretical research on the functions of independent directors and corporate governance, which is of guiding significance for companies to better select and employ independent directors and to perfect the system of independent directors.
【學位授予單位】：首都經(jīng)濟貿易大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F271;F275

【參考文獻】

相關期刊論文 前10條

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本文編號：2431022