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本文选取2008年至2014年间发生财务舞弊的上市公司为研究对象,分析了高管团队特征同质性、异质性与公司财务舞弊行为的关系。研究表明:高管团队女性比例与财务舞弊显著负相关;具有财经类专业背景的高管团队更具备进行财务舞弊的能力基础;高管团队任职期限与财务舞弊的可能性正相关;高管团队的平均年龄、学历背景与财务舞弊行为之间不存在显著的相关性。
In this paper, we choose the listed companies that have financial fraud from 2008 to 2014 as the research object, and analyze the relationship between the characteristics of the top management team’s homogeneity and heterogeneity and the company’s financial fraud. The research shows that the proportion of female executives in the executive team is significantly negatively correlated with the financial fraud. The senior management team with professional background in finance and economics is more capable of performing financial fraud. The senior management team is positively related to the possibility of financial fraud. The senior management team The average age, academic background and financial fraud does not exist significant correlation between.