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本文以2005—2010年我国A股上市公司为样本,从财务重述角度探讨了CFO的受教育程度、任职期限对公司会计信息质量的影响。实证结果表明,CFO受教育程度(学历)与会计信息质量之间存在显著的正相关关系;CFO的任职期限与会计信息质量正相关但不显著,即对减少故意性的重述没有显著帮助,因此要重视在教育中提高学员的职业道德和职业素养。本文从CFO角度出发,肯定了CFO背景特征对会计信息质量产生的影响,不仅将为上市公司评聘CFO提供政策建议,还将为会计教育的未来发展方向提供参考,并为探索提高上市公司会计信息质量的有效途径做出贡献。
Based on the sample of A-share listed companies in China from 2005 to 2010, this paper explores the influence of CFO’s education level and tenure on the quality of accounting information of the company from the perspective of financial restatement. The empirical results show that there is a significant positive correlation between the education level of CFO and the quality of accounting information. The CFO tenure period is positively correlated with the accounting information quality but not significant, that is, there is no significant help to reduce intentional restatement, Therefore, we should attach importance to improving the professional ethics and professionalism of students in education. This paper, from the perspective of CFO, affirmed the impact of CFO’s background characteristics on the quality of accounting information. It not only provides policy suggestions for CFOs of listed companies, but also provides reference for the future development of accounting education. Information quality and effective ways to contribute.