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与本文根据国内外相关的理论分析成果,以中国A股市场上市公司为研究对象,对高管会计师事务所工作背景、关联关系与应计及真实盈余管理之间的关系进行研究。结果表明与未聘任具有会计师事务所工作背景高管的公司相比,聘任了具有会计师事务所工作背景高管的公司其应计及真实盈余管理水平没有显著差异;与聘请有会计师事务所工作背景但无关联关系高管的上市公司相比,聘请有关联关系高管的公司应计盈余水平更高,而真实盈余管理水平更低。
Based on the domestic and international theoretical analysis, this paper studies the relationship among senior management accountants in listed companies in China’s A-share market and their relationship with accruals and real earnings management. The results show that compared with the company that has not employed any senior executive with accounting background, there is no significant difference between the accrued and true earnings management of the companies with senior management background of accounting firms. And the background of hiring an accounting firm However, compared with the listed companies that have no related executives, the companies that employ senior executives of related parties have higher accrued earnings and lower real earnings management.