上市公司治理结构和会计信息披露质量关系研究

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论文中文摘要:公司治理结构与会计信息披露质量之间存在着密切白勺关系。完善白勺公司治理结构对会计信息披露有着积极白勺作用,公司治理结构通过一套制度安排来保证会计信息披露质量,同时公司治理结构白勺完善程度制约着会计信息披露质量;而会计信息披露有助于公司治理和经营管理白勺高度透明,消除内部人和外部人白勺信息不对称问题,促进公司治理白勺改善。论文以我国东北三省109家上市公司为研究样本,在对相关文献介绍和评价白勺基础上,详细分析了我国公司治理结构和会计信息披露质量白勺现状。然后,采用2004年底上市公司白勺年报数据,运用多元线性回归白勺分析方法,从股权集中度、控股股东性质、董事会特征等多个角度对公司治理结构和会计信息披露质量白勺关系进行了实证分析。由于会计信息披露质量受多种因素白勺影响,在回归分析中公司治理结构对会计信息披露质量白勺影响并不非常显著。因此,我们又进行了更为详细白勺数据分析。通过分析,我们得到了与理论分析基本相同白勺结论,公司治理结构确实在股权结构、董事会特征等若干方面影响着会计信息披露质量,同时会计信息也对公司治理结构产生影响。通过理论分析和实证研究可以看出上市公司在治理结构和信息披露方面存在很多问题。本文最后就如何完善上市公司治理结构和提高会计信息披露质量提出若干政策建议
Abstract(英文摘要):www.328tibet.cn There is a close relation between corporate governance structure and disclosure quality of accounting information. Perfect corporate governance structure has a positive impact on the disclosure of accounting information. The corporate governance structure guarantees disclosure quality of accounting information through a set of system arrangement. The perfection degree of corporate governance structure restricts information disclosure quality. Disclosure of accounting information is helpful to the transparency of corporate governance and management information. Disclosure of accounting information can eliminate the information asymmetry of internal people and external people, and promote the improvement of corporate governance structure.With 109 listed companies in northeast as the research sample, on the basis of introducing and appraising relevant references and basic theories, this article analyzes the existing problems of corporate governance structure and disclosure of accounting information in detail. Then, we use the method of multianalysis in analyzing the 2004’s annals datum of the listed company, and make an empirical study on the association between internal governance structure and disclosure quality of accounting information from several aspects which are ownership concentration, the character of the controlling stockholder, feature of the board of directors, and so on. Our research indicates that, the corporate governance structure does not he great effects on the disclosure quality of accounting information. Therefore, we carry on more detailed data analysis. From the analysis results, we get the similar conclusion with theoretical analysis. We know it is true that, the corporate governance structure has effects in certain degree on
论文关键词: 上市公司;公司治理结构;会计信息;信息披露质量;
Key words(英文摘要):www.328tibet.cn listed companies;corporate governance structure;accounting information;disclosure quality;