财务与金融
財務與金融
재무여금융
ACCOUNTING AND FINANCE
2014年
4期
73-78
,共6页
法律高管%财务高管%财务报告质量
法律高管%財務高管%財務報告質量
법률고관%재무고관%재무보고질량
Legal Executives%Accounting Executives%Financial Reporting Quality
以沪深两市2004-2011年上市公司作为研究样本，从法律这一全新视角实证检验了高管法律背景对财务报告质量的影响。研究结果表明：法律高管与财务报告质量显著正相关；进一步研究发现，国有企业和非国有企业中均存在上述结论，并且非国有企业中法律高管对改善财务报告质量的作用更显著。最后，针对实证研究得出的结果及财务报告的现状为股东提供可参考的政策建议。
以滬深兩市2004-2011年上市公司作為研究樣本，從法律這一全新視角實證檢驗瞭高管法律揹景對財務報告質量的影響。研究結果錶明：法律高管與財務報告質量顯著正相關；進一步研究髮現，國有企業和非國有企業中均存在上述結論，併且非國有企業中法律高管對改善財務報告質量的作用更顯著。最後，針對實證研究得齣的結果及財務報告的現狀為股東提供可參攷的政策建議。
이호심량시2004-2011년상시공사작위연구양본，종법률저일전신시각실증검험료고관법률배경대재무보고질량적영향。연구결과표명：법률고관여재무보고질량현저정상관；진일보연구발현，국유기업화비국유기업중균존재상술결론，병차비국유기업중법률고관대개선재무보고질량적작용경현저。최후，침대실증연구득출적결과급재무보고적현상위고동제공가삼고적정책건의。
The paper uses Shenzhen and Shanghai two city 2004-2011 listed companies as research samples to research how executives impact the quality of financial reporting from a new perspective of the executives' legal background. The results prove that: legal executives is significantly positively related to financial reporting quality; further study finds, this conclusion applies to both states-owned businesses and private enterprises, and the influence is stronger in private enterprises. Finally, in view of the results of empirical study and the present situation of the financial report, this paper provides reference of policy recommendations for the shareholders.
