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以2009-2014年A股上市公司为研究样本,考察具有不同背景的财务型独董对企业应计、真实盈余管理行为的影响。结果表明:学术背景财务型独董具有监督功能,能够抑制公司的盈余管理行为,事务所背景财务型独董能促进公司的盈余管理行为;在考虑产权性质、是否经“四大”审计后,发现学术背景财务型独董在非国有企业中对应计盈余管理的抑制作用更加明显;事务所背景财务型独董在国有企业中促进了应计盈余管理的行为;学术背景财务型独董可以作为提高审计质量的一种替代机制。
Based on the 2009-2014 A-share listed companies, this paper examines the impact of financial independent directors with different backgrounds on accrued and real earnings management. The results show that the academic independent financial directors have the supervisory function, which can restrain the company’s earnings management behavior. The financial independent directors in the firm background can promote the earnings management behavior of the company. Whether the “four big” audits After that, it was found that the financial independence of academic background in the non-state-owned enterprises in the corresponding accounting earnings management more obvious inhibitory effect; the background of financial independent directors in the state-owned enterprises to promote the accrual of earnings management behavior; academic background financial independent director can serve as An alternative mechanism to improve audit quality.