财经理论与实践2016，Vol.37Issue(2)：67-73,91,8.
所有权性质、CEO任期与会计稳健性
Ownership Nature,CEO Tenure and Accounting Conservatism
任汝娟 1冯少勤 1冯进展2
作者信息
- 1. 桂林电子科技大学 商学院，广西 桂林 541004
- 2. 华中科技大学 管理学院，湖北 武汉 430074
- 折叠
摘要
Abstract
Based on the theory of upper echelons,the reputation system theory,the five-stage model of term,horizon problem,career concern theories,this paper empirically tests the actual and expected terms of CEO on accounting conservatism respectively with data from China's A-share listed companies from 2010 to 2014.The article also studies the moderation effect of the re-lationship between the ownership differences.The results show that the relationship between ac-tual term of CEO and accounting conservatism takes on an inverted-U shape,and the expected term of CEO was positively associated with the accounting conservatism.Compared with non-state-owned companies,the actual and expected term of CEO have stronger influence on account-ing conservatism in state-owned companies.关键词
CEO现有任期/预期任期/所有权性质/会计稳健性Key words
CEO/actual term/expected term/ownership nature/accounting conservatism分类
管理科学引用本文复制引用
任汝娟,冯少勤,冯进展..所有权性质、CEO任期与会计稳健性[J].财经理论与实践,2016,37(2):67-73,91,8.
