中文摘要：

本文基于管理者异质性，以跳槽管理者为研究对象，通过构造管理者一公司配对面板数据，研究了企业盈余管理行为中的管理者效应以及管理者特征对企业盈余管理的影响。研究发现公司盈余管理行为中存在管理者效应，即管理者会影响企业盈余管理行为。进一步研究则表明，管理者团队规模大和年龄高都有助于抑制公司盈余管理行为，女性管理者比例高有可能更少地进行盈余管理，而管理者团队任职时间和学历则不会对公司盈余管理产生显著影响。本文的研究结论对理解公司会计政策选择行为、治理公司盈余管理行为乃至完善公司治理结构均具有一定的启示。

英文摘要：

This paper is based on the heterogeneity of management. Constructing panel datum matching managers and companies, following managers working in at least two listed companies, we find there＇s managerial effects in earnings management behavior of companies. Further study shows, management team with larger size and higher age can restrain earnings management behavior, higher proportion of female managers will induce less earnings management. However, the duration and education of managers will not significantly affect earnings management. These results can be applied in choosing accounting policy, governing earnings management of companies and improving corporate government structures.