管理学术经验与语气管理:来自中国的证据

IF 1.4 4区经济学 Q3 BUSINESS, FINANCE

Asia-Pacific Journal of Accounting & Economics Pub Date : 2022-03-03 DOI:10.1080/16081625.2022.2047743

Bo Zhang, Fan Ping, Limei Yang

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引用次数: 1

摘要

摘要本文研究了管理学术经验对公司年报语气管理的影响。我们发现，管理学术经验降低了向上语气管理的可能性。此外，我们发现，当管理者向上管理财务报告基调的动机较强、外部监督环境较弱时，学术经验对基调管理的影响会增强。结果在各种稳健性测试下都成立。本研究丰富了高管特征与语气管理的相关研究，本文的结论对提高信息披露质量具有现实意义。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Managerial academic experience and tone management: evidence from China

ABSTRACT We examine the effect of managerial academic experience on tone management in the corporate annual report. We find that managerial academic experience reduces the likelihood of upward tone management. Furthermore, we find that the impact of academic experience on tone management is intensified when managers have stronger incentives to upwardly manage financial reporting tone and when the outside monitoring environment is weaker. The results hold under a variety of robustness tests. This study enriches the relevant research on executive characteristics and tone management, and the conclusion of this paper provides practical implications to improve the quality of information disclosure.

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来源期刊

Asia-Pacific Journal of Accounting & Economics Multiple-

CiteScore

2.40

自引率

9.10%

发文量

期刊介绍： The Asia-Pacific Journal of Accounting & Economics (APJAE) is an international forum intended for theoretical and empirical research in all areas of economics and accounting in general. In particular, the journal encourages submissions in the following areas: Auditing, financial reporting, earnings management, financial analysts, the role of accounting information, international trade and finance, industrial organization, strategic behavior, market structure, financial contracts, corporate governance, capital markets, and financial institutions. The journal welcomes contributions related to the Asia Pacific region, and targets top quality research from scholars with diverse regional interests. The editors encourage submission of high quality manuscripts with innovative ideas. The editorial team is committed to an expedient review process.