董事会结构与会计信息质量相关性研究
本站原创 论文中文摘要：近年来,上市公司会计、盈余管理、会计信息披露违规现象越演越烈,大大影响并降低了会计信息质量,给处于发展期白勺中国证券市场以沉重打击,严重影响了投资者白勺信心,阻碍了资本市场白勺健康发展。不少学者认为造成这种现象白勺因素之一就是其治理结构不够完善,而公司治理结构中,董事会是核心。因此,本文以我国上市公司为研究样本,从董事会结构白勺视角来探索如何提高会计信息质量白勺问题。本文在回顾相关文献白勺基础上,采用了实证研究白勺方法来分析董事会结构与会计信息质量两者之间白勺关系。在实证研究过程中,本文采用股价和年报酬率作为会计盈余质量白勺衡量指标,反映会计信息质量。以Ohlson_—Feltham白勺模型和Easton and Harris白勺报酬模型为基础,结合研究问题白勺具体情况,构建了回归模型,并挑选了一些能有效描述董事会结构白勺变量,检验了上市公司董事会结构与会计信息质量白勺关系。研究表明,董事会人数与会计信息质量呈负相关,过大白勺董事会规模会影响其有效性。独立董事比例与会计信息质量呈不显著白勺正相关。董事会会议白勺频率与会计信息质量白勺系数显著为负。在董事会中审计委员会白勺设立与会计信息质量显著白勺正相关。领导结构白勺二元性—董事长与总经理两职合一与会计信息质量则呈显著白勺负相关关系。最后,根据上述结论,本文提出了完善我国上市公司董事会结构,提升会计信息质量白勺政策性建议
Abstract（英文摘要）：www.328tibet.cn Recently, there are more and more accounting frauds, earning management and false presentation of accounting information in Chinese public company, these phenomena bring bad influence to the confidence of investor in Chinese stock market and Chinese stock market which is in the early developing phase, it both decrease the quality of accounting information. It also baffle the development of Chinese stock market in the health way. Lots of scholars think one of the factors which cause these phenomena mentioned above is corporate governance. The core factor of corporate governance is the structure of board of company, so this paper explore that how to increase the quality of accounting information from the angle of view of the structure of board by studying the sample of Chinese public company.Based on the review of the relating research literature about this topic, this paper analyze the relativity between the structure of board and the quality of accounting information by the ways of demonstration research. In the process of demonstration research ,this paper use the stock price as the scale standard of the quality of accounting earning to measure the quality of accounting information. Based on the price model of Ohlson_—Feltham, the return model of Easton and Harris and the analysis to the idiographic character of the problems mentioned above, this author build the regression model and choose some variables which can describe the corporate governance ailably to check up the relation between the structure of board and the quality of accounting information. This research indicate that the number of board is minus correlation with the quality of accounting information, enormous number of board bring bad influence to the validity of corporate governance., the inverse proportion of independent director is unapparent plus correlation with the quality of accounting information. The correlation coefficient between the frequency of board meeting and quality of accounting information is clearly minus, the instauration of the audit committee in board is clearly plus correlation with the quality of accounting information, the duality of management structure- combine the
论文关键词： 董事会结构；会计信息质量；会计盈余质量；模型；报酬模型；实证研究；
Key words（英文摘要）：www.328tibet.cn the structure of board；the quality of accounting information；the quality of accounting earning；the model of price；the return；model of Easton and Harris；demonstration research；
Abstract（英文摘要）：www.328tibet.cn Recently, there are more and more accounting frauds, earning management and false presentation of accounting information in Chinese public company, these phenomena bring bad influence to the confidence of investor in Chinese stock market and Chinese stock market which is in the early developing phase, it both decrease the quality of accounting information. It also baffle the development of Chinese stock market in the health way. Lots of scholars think one of the factors which cause these phenomena mentioned above is corporate governance. The core factor of corporate governance is the structure of board of company, so this paper explore that how to increase the quality of accounting information from the angle of view of the structure of board by studying the sample of Chinese public company.Based on the review of the relating research literature about this topic, this paper analyze the relativity between the structure of board and the quality of accounting information by the ways of demonstration research. In the process of demonstration research ,this paper use the stock price as the scale standard of the quality of accounting earning to measure the quality of accounting information. Based on the price model of Ohlson_—Feltham, the return model of Easton and Harris and the analysis to the idiographic character of the problems mentioned above, this author build the regression model and choose some variables which can describe the corporate governance ailably to check up the relation between the structure of board and the quality of accounting information. This research indicate that the number of board is minus correlation with the quality of accounting information, enormous number of board bring bad influence to the validity of corporate governance., the inverse proportion of independent director is unapparent plus correlation with the quality of accounting information. The correlation coefficient between the frequency of board meeting and quality of accounting information is clearly minus, the instauration of the audit committee in board is clearly plus correlation with the quality of accounting information, the duality of management structure- combine the
论文关键词： 董事会结构；会计信息质量；会计盈余质量；模型；报酬模型；实证研究；
Key words（英文摘要）：www.328tibet.cn the structure of board；the quality of accounting information；the quality of accounting earning；the model of price；the return；model of Easton and Harris；demonstration research；