| In recent years,with the international convergence of accounting standards and the introduction of direct measurement methods,the research on the comparability of accounting information has broken through the limitations of the past due to the disunity of standards and the absence of direct measurement methods,which has changed the relatively backward state of research,and the related research has developed rapidly.At the same time,as a concept in the field of behavioral economy,the background characteristics of senior executives are also widely valued by the accounting scholars.At present,the research shows that the background characteristics of senior executives will affect the quality of accounting information,and comparability,as an essential element of the quality of accounting information,will also be affected by the background characteristics of senior executives.As the main person in charge of the selection and implementation of accounting policies,the internal characteristics reflected in the background characteristics of senior executives will affect the selection,implementation and disclosure quality of accounting policies,and then affect the comparability of accounting information.As a control mechanism in the process of senior executives’ generation and disclosure of accounting information,the effectiveness of internal control will participate in the meeting on the background characteristics of senior executives The relationship between the comparability of statistical information can play a regulatory role.Taking the data of A-share listed companies in Shanghai and Shenzhen from 2012 to 2018 as the research sample,taking the background characteristics of senior executives as explanatory variables,this paper empirically tests and analyzes the impact on the comparability of accounting information of the explained variables.The research results show that: the background characteristics of senior executives’ salary,shareholding and political background will have a positive impact on the comparability of accounting information,and there is an inverted U-shaped relationship between the length of tenure and the comparability of accounting information.Combined with the effectiveness of internal control,it is found that high-quality internal control helps to improve the comparability of accounting information.Further research shows that the improvement of the effectiveness of internal control will reduce the subjectivity of executives in relevant decisions due to individual differences,and inhibit the influence of adjusting the background characteristics of executives on the comparability of accounting information.By studying the relationship between the background characteristics of senior executives and the comparability of accounting information,we can further enrich the relevant research on the influencing factors of the comparability of accounting information,and extend the understanding of the economic consequences of the background characteristics of senior executives from the perspective of the comparability of accounting information,and provide suggestions for enterprises to improve the comparability of accounting information as a reference.In order to improve the comparability of accounting information,enterprises can improve the incentive system of senior managers,the disclosure system of relevant background information,and the evaluation and employment.At the same time,listed companies should improve the effectiveness of internal control,timely correct the defects of internal control,and improve the comparability of accounting information from the perspective of enterprises themselves. |
