会计信息是资本市场主体之间信息沟通的语言,高质量的会计信息,可以减少市场摩擦,降低交易成本,促进资本市场的有序发展。薪酬契约中的高管权力理论认为,高管为了自身利益,会本着自身利益最大化的原则选择会计政策。本文从会计信息生产者的权力出发,检验高管权力对会计盈余稳健性的影响。 Accounting information is the language of information communication between capital market entities, and high-quality accounting information can reduce market friction, reduce transaction costs and promote the orderly development of capital markets. The theory of executive power in the contract of remuneration holds that, for their own interests, senior executives choose accounting policies in the principle of maximizing their own interests. Based on the power of accounting information producer, this paper examines the influence of executive power on the robustness of accounting earnings.