论文部分内容阅读
本文以我国上市公司独立董事连锁现象为背景考察盈余质量的网络传染效应。研究发现,独立董事连锁的两家公司盈余质量具有网络传染效应;这种传染效应只发生在连锁形成后,在连锁解散当年,这种传染效应没有立即消失,但解散一年后,传染效应随之消失。审计委员会连锁、有会计专长和投资机构工作背景的独立董事连锁会强化这种传染效应,但兼任数过多的独立董事连锁会弱化这种效应。本文的研究进一步证实了社会关系网络对公司财务与会计行为的可能影响,独立董事的兼任能产生盈余质量的网络传染效应。同时,这种效应的强弱与作为“网络渠道”的连锁董事的职位、背景、兼任数有关。
This paper examines the network contagion effect of earnings quality on the background of the phenomenon of independent directors of listed companies in our country. The study found that the earnings quality of the two companies with independent directors had the effect of network contagion. This contagion effect occurred only after the formation of the chain. In the year of chain dissolution, the contagion effect did not disappear immediately. However, one year after the dissolution, Disappear The chain of independent directors with the accounting committee, the accounting profession and the working background of investment institutions will reinforce this contagion effect. However, the effect of the chain of independent directors with too many directors will weaken this effect. The research in this paper further confirms the possible influence of social network on the company’s financial and accounting behavior, and the concurrent directorship of the independent directors can produce the net contagion effect of the earnings quality. At the same time, the strength of this effect is related to the position, background and part-time number of the chain directors acting as the “network channel”.