This study is based on data from Shanghai and Shenzhen A-share listed companies from 2011 to 2022, exploring the relationship between rookie CEOs and enterprise earnings management and its mechanism of action. The results show that the rookie CEOs have a significantly positive impact on enterprise earnings management. The quality of internal controls plays a negative moderating role in the relationship between rookie CEOs and corporate earnings management. Product market competition plays a positive moderating role in the relationship between rookie CEOs and corporate earnings management. The research results provide important research value for further improving corporate governance.

中文翻译：

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新秀CEO如何影响企业盈余管理——基于公司治理视角的分析


本研究基于 2011 年至 2022 年上海和深圳 A 股上市公司的数据，探讨了新人 CEO 与企业盈余管理之间的关系及其作用机制。结果表明，新秀 CEO 对企业盈余管理具有显著的积极影响。内部控制的质量在新人 CEO 和企业盈余管理之间的关系中起着负向调节作用。产品市场竞争在新手 CEO 与企业盈余管理之间的关系中起着积极的调节作用。研究结果为进一步完善公司治理提供了重要的研究价值。