CFO的背景特征与会计信息质量——基于中国财务重述公司的经验证据
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财经研究 2011 年 第 37 卷第 09 期, 页码：124 - 134
摘要
参考文献
摘要
文章以财务重述公司为低会计信息质量的研究样本,探讨了CFO背景特征与会计信息质量的关系。研究发现,CFO的财务专长(是CPA)与会计信息质量正相关,CFO是女性的企业会计信息质量更高。进一步的研究发现,CFO的财务专长(是CPA)不仅有助于降低会计差错发生的概率,而且有助于降低会计差错发生的频率。研究结论肯定了CFO在财务报告中的作用,为监管部门治理会计信息失真提供了经验佐证。
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[2]杜胜利,周琪.上市公司CFO制度调查研究[J].财政研究,2009,(10):68-71.
[3]何威风,刘启亮.我国上市公司高管背景特征与财务重述行为研究[J].管理世界,2010,(7):144-155.
[4]毛洪涛,沈鹏.我国上市公司CFO薪酬与盈余质量的相关性研究[J].南开管理评论,2009,(5):82-93.
[5]王霞.现行税会关系模式、企业税收差错及税会协调[J].证券市场导报,2006,(9):25-29.
[6]王霞,薛爽.财务重述、盈余质量与市场认知的系统性偏差[J].中国会计评论,2010,(4):399-414.
[7]Aier J K,Comprix J,Gunlock MT,et al.The financial expertise of CFOs and account-ing restatements[J].Accounting Horizons,2005,19(3):123-135.
[8]Fraser S,Greene F.The effect of experience on entrepreneurial opti mismand uncertain-ty[J].Economica,2006,73:169-192.
[9]Ge W,Matsumoto D,Zhang J L.Do CFOs have styles of their own?An empirical in-vestigation of the effect of individual CFOs onfinancial reporting practices[EB/OL].ht-tp://paper.ssrn.com/so13/popers.cf m?abstract-id=1266893,2010.
[10]Hambrick D C,Mason P A.Upper echelons:The organization as a reflection of its topmanagers[J].Academy of Management Review,1984,(9):193-206.
[11]Heckman J J.Sample selection bias as a specification error[J].Econometrica,1979,47:153-161.
[12]Hennes K,Leone A,Miller B.The i mportance of distinguishing errors fromirregu-larities in restatement research:The case of restatements and CEO/CFO turnover[J].The Accounting Review,2008,83(6):1487-1519.
[13]Li O Z,Zhang Y.Financial restatement announcements and insider trading[EB/OL].http://paper.ssrn.com/so13/paper.cf m?abstract_id=929539,2007.
[14]Li C,Sun L,Ettredge M.Financial executive qualifications,financial executive turn-over and adverse SOX404 opinions[J].Journal of Accounting and Economics,2010,50(1):93-110.
[15]Mian S.On the choice and replacement of chief financial officers[J].Journal of Finan-cial Economics,2001,60(1):143-175.
[16]Peng WQ,Wei K CJ.Women executives and corporateinvest ment:Evidence fromtheS&P 1500[EB/OL].http://69,175.2.130/_finmain/Barcelona/Papers/Women_Exec-utives_and_Corporate_Invest ment.pdf.2007.
[17]Spence A M.Market signaling[M].Harvard University Press,1974.
[18]Vroom V H,Pahl B.Relationship between age and risk-taking among managers[J].Journal of Applied Psychology,1971,55(5):399-405.
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王霞, 薛跃, 于学强. CFO的背景特征与会计信息质量——基于中国财务重述公司的经验证据[J]. 财经研究, 2011, 37(9): 124–134.
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