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论文编号：	9337
作者编号：	2120152423
上传时间：	2017/6/20 13:26:59
中文题目：	管理层权力与会计信息可比性关系的实证研究
英文题目：	Empirical Research on the Relationship between the managerial power and Accounting Information Comparability
指导老师：	梅丹
中文关键字：	管理层权力；会计信息可比性；会计信息质量
英文关键字：	managerial power; Comparability of accounting information; Quality of accounting information
中文摘要：	作为会计信息质量的重要组成部分之一，会计信息可比性被美国财务会计准则委员会(FASB)和国际会计准则理事会(IASB)认为是增强财务信息有用性的一个基本属性。而上市公司频繁发生的财务重述、盈余管理、财务造假等不当行为对会计信息可比性造成了严重的负面影响。很有必要对影响会计信息可比性的影响因素进行研究以期提升会计信息质量。与会计信息质量的其他特征相比，有关会计信息可比性的相关研究相对很少，其中关于会计信息可比性影响因素的研究更是少之又少。企业高级管理人员尤其是CEO(或总经理、总裁等掌握公司实际经营决策权的最高行政负责人)履行受托责任，对外提供财务会计报告，管理层的行为会对会计信息品质产生影响，包括影响会计信息可比性。本文拟研究管理层权力如何影响会计信息的可比性。 本文以我国深圳证券交易所和上海证券交易所2014年和2015年主板A 股制造业的上市公司为对象, 研究基于自身因素形成的管理层权力与公司会计信息可比性之间的关系。主要研究思路如下：首先；从会计信息可比性的相关研究、管理层权力与会计信息质量的关系、会计信息可比性的衡量方法等几个方面进行了文献回顾和总结；其次，对管理层权力与会计信息可比性之间的关系进行了理论分析并提出本文研究假设；然后通过描述性统计、相关性分析、多元线性回归分析等方法实证检验了管理层权力对会计信息可比性产生的影响；最后得出结论、总结本文研究局限性，并提出有关建议以提高会计信息可比性。 本文研究发现，管理层所有权权力、管理层声誉权力与会计信息可比性之间在统计学上意义上显著正相关，管理层结构性权力与会计信息可比性在统计学上负相关，管理层专家权力与会计信息可比性之间正相关但不显著。为此，本文建议通过对管理层实施股权激励,赋予管理层适当的所有权权力；设置合理的内部治理结构以强化对管理层结构性权力的约束；通过改进聘用机制，关注管理层专家权力的发展；完善关于财务信息披露的相关法律法规，制定合理的会计信息质量考评方法。 关键词：管理层权力；会计信息可比性；会计信息质量
英文摘要：	As an integral part of the qualitative characteristics of accounting information accounting comparability has been considered by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) as a basic property to enhance the usefulness of financial information. It cannot be denied that the importance of accounting comparability is self-evident. However, the frequent misconduct of the listed companies in the world, such as financial restatement, earnings management, secret deal, financial fraud and so on, has a negative effect on the comparability of accounting information grossly. So it is very necessary to study on the influential factors of accounting comparability of the listed companies to improve the quality of the accounting information. At present, Relative to reliability, relevance and robustness, Domestic and foreign scholars few studies on the influential factors of accounting comparability of the listed companies from the view of the firm level The senior executives of the enterprise, especially the CEO (or the general manager, the president and other executives have the actual administrative decision-making power of the company) and fulfill the fiduciary responsibility and provide financial accounting report, so the management staff will have an impact on the quality of accounting information and then have an impact on the accounting information comparability.At present, there are relatively few studies on the influencing factors of accounting comparability at home and abroad. Consequently, this paper hopes to study the influencing factors of accounting comparability from the perspective of managerial power. This paper selects Shanghai and Shenzhen A-share listed companies which are from manufacturing industry in the period 2014-2015 as the sample and uses the method of combining the theoretical and empirical analysis to study on how the managerial power affects the comparability of accounting information from the view of the firm level. Firstly, the paper reviews and summarizes the research on the comparability of accounting information comparability, the relationship between management power and the quality of accounting information, and the measurement method of accounting information comparability. Secondly, it analyzes the relationship between management power and accounting information and put forward the theoretical hypotheses. Thirdly, it empirically examines the theoretical hypotheses proposed in this paper through the descriptive statistics analysis, correlation analysis, and multiple linear regression analysis. Finally, it is to draw conclusions and provide some relevant suggestions according to the empirical results. In this paper, it finds out that the ownership power and Reputation power have positive influence on the accounting Comparability while the structural power has a negative impact. It also finds out that expert power has Positive but not significant influence on the accounting Comparability. Based on the empirical results, the paper makes some relevant suggestions such as cultivating management ownership power rationally by formulating effective incentive mechanism , constraining the structural power of the management by Strengthening the internal governance of the company , paying attention to the development of management experts by Improving the employment mechanism ,improving the relevant laws and regulations of the relevant financial accounting information disclosure, formulating the authoritative and reasonable method of evaluating the quality of accounting information and so on. Key Words: managerial power; Comparability of accounting information; Quality of accounting information
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