| Summary: | 碩士 === 輔仁大學 === 會計學系碩士班 === 105 === In China's capital market, the abuse of accounting policies and manipulation of profit by listed companies leads to reducing the quality of accounting information, which seriously damages the interests of investors. This study attempts to explore the impact of CEO and CFO background characteristics on firms’ earnings management behavior. The study selects the sample of A share listed companies in China from 2007 to 2015.
According to many country’s research achievements, high order theory, similarity and attraction theory, this study builds five hypotheses , and made the following work: the relationship between CEO and CFO’s five background of characteristics and earnings management.
This study found that: a significant positive correlation between he native difference of CEO and CFO and earnings management ; no significant correlation between gender differences and earnings management ; the difference of age and tenure between CEO and CFO, can curb earnings management, while the difference of education between CEO and CFO does not affect earnings management. This study found some differences of background characteristics between CEO and CFO, that can affect the earnings management behavior. And this study’s mean is that convey to the enterprise the hiring of top managers , that need to assess the individual's background characteristics of the manager. Enterprise can have a correct view of top managers’ differences and design appropriate reward plan, to improve the quality of accounting information. At the same time, this study can provides a new view for the supervision of regulators.
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