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本文基于管理者异质性,以跳槽管理者为研究对象,通过构造管理者—公司配对面板数据,研究了企业盈余管理行为中的管理者效应以及管理者特征对企业盈余管理的影响。研究发现公司盈余管理行为中存在管理者效应,即管理者会影响企业盈余管理行为。进一步研究则表明,管理者团队规模大和年龄高都有助于抑制公司盈余管理行为,女性管理者比例高有可能更少地进行盈余管理,而管理者团队任职时间和学历则不会对公司盈余管理产生显著影响。本文的研究结论对理解公司会计政策选择行为、治理公司盈余管理行为乃至完善公司治理结构均具有一定的启示。
Based on the heterogeneity of managers and the job-hopping managers, this paper studies the effects of managers and the characteristics of managers on corporate earnings management by constructing manager-company matching panel data. The study finds that there is a manager effect in corporate earnings management behavior, that is, managers will affect corporate earnings management behavior. Further research shows that the manager team size and age are helpful to curb the company’s earnings management behavior, the high proportion of female managers may be less earnings management, and management team time and qualifications will not be on corporate earnings Management has a significant impact. The conclusion of this paper has certain enlightenment to understand corporate accounting policy choice behavior, corporate earnings management behavior and perfect corporate governance structure.