新秀首席执行官如何影响企业的收益管理：基于公司治理视角的分析

IF 7.4 2区经济学 Q1 BUSINESS, FINANCE

Finance Research Letters Pub Date : 2024-12-09 DOI:10.1016/j.frl.2024.106599

Yuanqiong He, Linfei Zhong

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How rookie CEOs influence earnings management in enterprises: An analysis based on the perspective of corporate governance

This study is based on data from Shanghai and Shenzhen A-share listed companies from 2011 to 2022, exploring the relationship between rookie CEOs and enterprise earnings management and its mechanism of action. The results show that the rookie CEOs have a significantly positive impact on enterprise earnings management. The quality of internal controls plays a negative moderating role in the relationship between rookie CEOs and corporate earnings management. Product market competition plays a positive moderating role in the relationship between rookie CEOs and corporate earnings management. The research results provide important research value for further improving corporate governance.

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来源期刊

Finance Research Letters BUSINESS, FINANCE-

CiteScore

11.10

自引率

14.40%

发文量

863

期刊介绍： Finance Research Letters welcomes submissions across all areas of finance, aiming for rapid publication of significant new findings. The journal particularly encourages papers that provide insight into the replicability of established results, examine the cross-national applicability of previous findings, challenge existing methodologies, or demonstrate methodological contingencies. Papers are invited in the following areas: Actuarial studies Alternative investments Asset Pricing Bankruptcy and liquidation Banks and other Depository Institutions Behavioral and experimental finance Bibliometric and Scientometric studies of finance Capital budgeting and corporate investment Capital markets and accounting Capital structure and payout policy Commodities Contagion, crises and interdependence Corporate governance Credit and fixed income markets and instruments Derivatives Emerging markets Energy Finance and Energy Markets Financial Econometrics Financial History Financial intermediation and money markets Financial markets and marketplaces Financial Mathematics and Econophysics Financial Regulation and Law Forecasting Frontier market studies International Finance Market efficiency, event studies Mergers, acquisitions and the market for corporate control Micro Finance Institutions Microstructure Non-bank Financial Institutions Personal Finance Portfolio choice and investing Real estate finance and investing Risk SME, Family and Entrepreneurial Finance