摘要
基于过去有关性别差异对决策设定的影响研究,借用DD(2002)模型和Jones(2008)模型,本文对我国1999—2006年上市公司应计盈余质量和CFO性别之间的关系进行了研究,结果发现女性CFO在做财务决策时候更为谨慎与规避风险,她们所在的公司相比匹配男性CFO公司有较低的可操纵性应计盈余误差,公司盈余质量更好。这些结论进一步深化扩展了"高层梯队理论"研究的视野,直接为公司强化核心高管遴选等人力资源决策,从而制定更好的财务报告策略提供了相应的政策启示。
Based on the prior research of the impact of gender differences on the decision making,this paper investigates the relationship between CFO gender and accrued earnings quality of China＇s listed companies from 1999 to 2006 by means of DD（2002） model and Jones（2008） model.The results indicate that female CFOs tend to be more cautious and risk-aversed in making financial decisions,and companies with female CFOs have lower discretionary accrual estimation errors and better earnings quality than those with male CFOs.These findings further deepen and expand the scope of the ＂upper echelons theory＂ research and provide corresponding policy reference for a company＇s decision-making on human resources such as selection of core executives,so as to make better financial reporting strategy.
出处
《广西财经学院学报》
2012年第1期73-79,共7页
Journal of Guangxi University of Finance and Economics
基金
福建江夏学院青年研究项目"核心高管特质与应计盈余质量研究"(2010C015)
关键词
CFO
性别差异
财务决策
财务风险
人力资源
应计盈余质量
CFO
gender difference
financial decision
financial risk
human resource
accrued earnings quality
