Research on the Impact Mechanism of Top Management Team Characteristics on Earnings Management

Abstract

As the core human resource of the enterprise, the top management team plays an important role in the development of the enterprise. The choice of behavior of top management will be influenced by its characteristics, which will influence the decision-making of enterprises. As one of the behavioral decisions, earnings management can influence enterprises to make the right strategic choice. Therefore, it is necessary to study the impact of earnings management from the characteristics of top management team. Based on the literature review both at home and abroad, this dissertation studies the impact of top management team on earnings management from the perspective of demographic and psychological characteristics of senior management team in order to enrich the existing problems.