CEO职业关注与企业会计信息披露质量

李  维1; 李海奇1; 黄宇漩1; 何恭政2

CEO职业关注与企业会计信息披露质量

引用本文：李维1，李海奇1，黄宇漩1，何恭政2.CEO职业关注与企业会计信息披露质量[J].财经理论与实践,2021,(6):96-102

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作者	单位
李维1，李海奇1，黄宇漩1，何恭政2	（1．湖南大学金融与统计学院，湖南长沙 410079； 2. 广东财经大学金融学院，广东广州 510399）

中文摘要:依据2001-2019年沪深两市A股上市公司数据，以CEO年龄水平作为职业关注水平的代理变量，考量CEO职业关注对企业会计信息披露质量的影响。结果表明：CEO职业关注降低了企业的会计信息披露质量，CEO职业关注水平较高时，企业盈余管理倾向更强，应计质量更差，发生盈余粉饰的可能性更高。进一步分析发现，企业正向盈余管理倾向是CEO职业关注影响会计信息披露质量的渠道，职业关注与会计信息披露质量的关系受到财务业绩压力的干扰。

中文关键词:CEO年龄职业关注会计信息披露质量

CEO Career Concern and Corporate Accounting Information Quality

Abstract:Using listed firms from Shanghai and Shenzhen A-share during year 2001-2019, we investigates the effect of CEO career concern on corporate accounting information quality. The empirical results show a negative relationship between CEO age and accounting information quality. Specifically, higher-level of CEO career concern leading to both an increased likelihood of greater earnings management and financial window dressing. Also, we test the impact of CEO career concern on earnings management in different directions, and the finding shows that CEO career concern only affect positive earning managements. Further analysis shows that the positive earnings management tendency of enterprises is the channel for CEO professional attention to affect the quality of accounting information disclosure, and the relationship between professional attention and the quality of accounting information disclosure is disturbed by financial performance pressure.

keywords:CEO age CEO career concern accounting information quality

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