Research on the Impact of CEO Background Characteristics on Accounting Information Quality
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Cheng Ya, Luo Huawei, Zhang Song
As one of the core elements of capital market, accounting information quality is the objective basis of investment decision-making and production management, and the basis of ensuring the normal operation of capital market. By combing the relevant literature about the quality of accounting information and the background characteristics of senior managers, we can find that the background characteristics of senior managers have a significant impact on the quality of accounting information. The 21st century is the era of information technology. The information technology industry will play an increasingly important role in life. Guaranteeing the information quality of accounting in the information technology industry will contribute to the smooth operation of the economy. Therefore, based on the high-level ladder theory, this paper takes the listed companies in Shenzhen A-share information technology industry in 2015-2017 as the research object, and establishes an ordered multi-classified logistic model to explore the relationship between CEO's personal background characteristics and accounting information quality. The results show that there is a significant positive correlation between CEO age and academic qualifications and accounting information quality. The influence of CEO gender and term on accounting information quality is not significant.
CEO, Manager Background Characteristics, Accounting Information Quality, Top echelon theory