| 高管变更与会计稳健性的相关性研究 |
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| 引用本文： | 赵刚,徐升艳.高管变更与会计稳健性的相关性研究[J].湖南农业大学学报(自然科学版),2013(3):74-78. |
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| 作者姓名： | 赵刚 徐升艳 |
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| 作者单位： | (1.南京大学 会计与财务研究院，江苏 南京210093；2．复旦大学 经济学院，上海200433；3.常州大学 经济管理学院,江苏 常州213164) |
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| 摘 要： | 以2001~2006年的A股上市公司为样本，对高管变更和继任高管的职业背景、来源方式与会计稳健性的相关性进行研究，发现发生高管变更的公司比没有发生高管变更的公司在第二年会采取稳健性较高的会计政策；在高管变更的公司中，当继任者是职业经理人或者来自于公司外部时，该公司采用了更为稳健性的会计政策。
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| 关 键 词： | 高管变更 职业经理人 会计稳健性 |
Research on the Correlation between Top Management Turnover and the Accounting Conservatism |
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| ZHAO Gang,XU Sheng-yan.Research on the Correlation between Top Management Turnover and the Accounting Conservatism[J].Journal of Hunan Agricultural University,2013(3):74-78. |
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| Authors: | ZHAO Gang XU Sheng-yan |
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| Institution: | (1.Institute of Accounting and Finance, Nanjing University, Nanjing Jiangsu210093,China;
2.School of Economics, Fudan University, Shanghai200433,China;
3.School of Economics and Management Changzhou University,Changzhou Jiangsu213164,China) |
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| Abstract: | Using data of Chinese A-share listed firms through 2001~2006, the paper tests the effects of top management turnover on the accounting conservatism. It is found that the firms with top management turnover adopt more conservative accounting policies than the firms without top management turnover. In those firms, more conservative accounting policies tend to be adopted when their successors are professional managers or coming from outside. |
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