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本文以准备的计提为例,主要从经验、稳健性、管理防御和归属感等视角综合探究CFO任期对公司会计政策选择的影响。研究发现,在控制经济因素和盈余管理等因素后,CFO任期会显著影响公司准备的计提:任期越长,CFO的经验越多,也崇尚稳健,计提准备的比例越小,虽然从管理防御视角来说,CFO计提准备的比例大,但多种视角综合来看,任期越长,计提准备的比例越小,选择的会计政策越稳健。
In this paper, taking the preparation accrual as an example, we mainly study the impact of CFO tenure on the choice of corporate accounting policies from the perspectives of experience, robustness, management defense and sense of belonging. The study found that after controlling for economic factors and earnings management, CFO tenure will significantly affect the preparation of the company’s provisions: the longer the term, the CFO’s experience more, but also advocate a steady, less preparation for the proportion of although the management From a defensive perspective, the ratio of CFO accruals is large, but when viewed from a variety of perspectives, the longer the term and the smaller the proportion of accrued provisions, the more robust the accounting policy chosen.