中文摘要：

由不同性别、年龄、教育背景、任期的管理者成员参与决策的企业盈余管理，严重影响财务报告质量和投资者保护，因而备受研究学者和监管层的关注。以2009-2011年沪、深两市A股上市公司作为研究样本，运用修正的Jones模型衡量上市公司盈余管理程度，分析了不同管理者在性别、年龄、教育背景、任期等方面的异质性对企业盈余管理的影响。研究发现：管理者性别异质性对企业盈余管理的影响不明显；管理者年龄异质性与企业盈余管理负相关；管理者教育背景异质性、任期异质性与企业盈余管理呈正相关关系。

英文摘要：

Earnings management by manager’s members with different gender, age, educational background, term of office to participate in decision-making can seriously affect the quality of financial reporting and investor protection, which has attracted attention of regulators. This paper selected 2009-2011 Shanghai and Shenzhen A-share listed companies as the sample, analyzed Managers heterogeneity in gender, age, educational background, tenure and other aspects of different members on the impact of corporate earnings management. The results showed that： managers gender heterogeneity on the impact of earnings management is not obvious;managers Age is negatively correlated with earnings management; manager’s educational background, tenure heterogeneity is positively correlated with earnings management.