所有权性质、CEO任期与会计稳健性
Ownership Nature, CEO Tenure and Accounting Conservatism

以高阶理论为基础，运用声誉机制理论、任期五阶段模型、任职期限理论、职业生涯关注等相关理论，以我国2010~2014年A股上市公司为样本，实证研究了CEO现有任期和预期任期对会计稳健性的影响，并进一步研究了产权性质差异对两者关系的调节效应。研究发现，CEO现有任期与会计稳健性呈倒U型关系，CEO预期任期与会计稳健性正相关。与非国有上市公司相比，在国有上市公司中，CEO现有任期和预期任期对会计稳健性的影响都更强。
Based on the theory of upper echelons, the reputation system theory, the five-stage model of term, horizon problem, career concern theories, this paper empirically tests the actual and expected terms of CEO on accounting conservatism respectively with data from China's A-share listed companies from 2010 to 2014. The article also studies the moderation effect of the relationship between the ownership differences. The results show that the relationship between actual term of CEO and accounting conservatism takes on an inverted-U shape, and the expected term of CEO was positively associated with the accounting conservatism. Compared with non-state-owned companies, the actual and expected term of CEO have stronger influence on accounting conservatism in state-owned companies.