scholarly journals Study on the Influence of CFO Characteristics on Accounting Conservatism of Listed Companies

2021 ◽  
Vol 275 ◽  
pp. 03005
Author(s):  
Miao Yu
Keyword(s):  
Economic Development ◽  
Social Economy ◽  
Accounting Information ◽  
Personal Characteristics ◽  
Listed Companies ◽  
Accounting Conservatism ◽  
Quality Of Accounting Information ◽  
The Difference ◽  
The Relationship

As the information reflection of social economy, the quality of accounting information is closely related to economic development and market operation system. And accounting conservatism is one of the important standards to measure of quality of accounting information. As the maker and executor of the financial strategy of the listed company, the CFO’s different personal characteristics will affect its choice of different accounting policies, thus affecting the accounting conservatism of the enterprise. Therefore, this paper selects CFOs of A-share listed companies in Shanghai and Shenzhen from 2016 to 2018 as research objects, respectively discusses the influence of CFO’s natural attributes and social attributes on accounting conservatism, and analyzes the moderating effect of property rights and CFO’s power on the relationship between them. The results show that the CFO’s age, tenure, education, professional skills, salary and number of part-time jobs are negatively correlated with accounting conservatism. The female CFO, shareholding and concurrent director are significantly positively correlated with accounting conservatism. The difference of property right nature and CFO power moderates the relationship between CFO characteristics and accounting conservatism to some extent. On this basis, this paper puts forward corresponding suggestions on how to improve accounting conservatism and promote economic development.

scholarly journals Research on the Relationship between the Female Directors' Personal Characteristics and the Quality of Accounting Information

2021 ◽  
Vol 96 ◽  
pp. 02008
Author(s):  
Lu Yin
Keyword(s):  
Board Of Directors ◽  
Accounting Information ◽  
Personal Characteristics ◽  
Quality Of Information ◽  
Female Directors ◽  
Quality Of Accounting Information ◽  
The Board Of Directors ◽  
The Relationship ◽  
Positive Effect

This paper explores the relationship between female directors and the quality of accounting information. it takes 51 enterprises from 2008 to 2018 as samples, selects the proportion of female directors, age, education background and financial background to study the personal characteristics. The results show that: the percentage of female directors is directly proportional to the accounting information; the higher the female director's education, the higher the quality of information; the female directors with financial background have a specific positive effect on the improvement of accounting information. Based on this, this paper proposes some suggestions on how to strengthen the construction of the board of directors and improve the quality of information about listed companies.

scholarly journals Study of the effect of institutional ownership on accounting quality and cost of capital

2021 ◽  
Vol 9 (SPE2) ◽  
Author(s):  
Reza Fallah
Keyword(s):  
Significant Relationship ◽  
Cost Of Capital ◽  
Accounting Information ◽  
Institutional Ownership ◽  
Test Results ◽  
Accounting Quality ◽  
Quality Of Accounting Information ◽  
The Relationship

The test results of the research hypotheses showed that there is a significant relationship between institutional ownership and quality of accounting information and cost of capital debt, but institutional ownership has not been able to moderate the relationship between quality of accounting information and cost of capital debt.

The Reflection of the Relationship between the Accounting Information Quality and the Accounting Monitoring on the Audit Opinion: Survey Study

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Aqeel Hussein Shnaishel ◽  
Safaa Mahmood Muhaha
Keyword(s):  
Information Quality ◽  
Accounting Information ◽  
Financial Statements ◽  
Survey Study ◽  
Accounting System ◽  
Financial Reports ◽  
Audit Opinion ◽  
Quality Of Accounting Information ◽  
The Relationship

The study aim to measure of the relationship between the quality of accounting information and the accounting monitoring and the reflection on the opinion of the auditor, based on the assertion that the financial statements were prepared in accordance with the characteristics of the quality of accounting information, using research variables in Baghdad Industrial Company. One of the specialized companies in the food industry in Iraq, which applies the financial accounting system, and the most important finding sought to contain the financial reports on fundamental errors that would change the technical opinion of the auditor because it did not occur Reasonable confirmation that financial statements are free of fundamental errors.

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