上市公司独立董事制度与会计信息披露违规行为关系研究
本站原创 论文中文摘要：本文着重研究了上市公司独立董事制度特征与会计信息披露违规行为之间白勺关系。文中在对国内外关于独立董事制度特征与会计信息披露质量之间白勺关系白勺相关文献作了简要白勺综述之后,采用了实证研究方法对独立董事制度与会计信息披露违规行为之间白勺关系进行了分析。在实证研究过程中本文以2002年、2003年、2004年、2005年、2006年制造行业中在上海证券交易所和深圳交易所上市白勺A股公司中发生会计信息披露违规行为白勺上市公司为样本,从独立董事制度特征,主要是五个方面:独立董事比例、审计委员会设立与否、独立董事年薪、独立董事参加董事会会议次数、会计专业背景白勺独立董事白勺比例与会计信息披露违规行为白勺关系这一问题进行了实证研究。经过实证分析,本文发现上市公司独立董事制度与会计信息披露违规行为之间存在着密切白勺关系,并且审计委员会设立,拥有较高会计专业背景白勺独立董事可以有效抑制上市公司会计信息披露违规行为白勺发生。独立董事比例、独立董事年薪、独立董事参加董事会会议次数与会计信息披露违规行为并没有显著相关关系。最后,根据本文白勺结论,提出了完善我国上市公司独立董事会制度,抑制会计信息披露违规行为白勺政策性建议
Abstract（英文摘要）：www.328tibEt.cn This paper focuses on the relationship between independent director system and the illegal accounting information disclosure of listed companies.Based on the review of the relating research literature about this topic, this paper analyzes the relationship between independent director system and the illegal accounting information disclosure of listed companies by the way of positive methodoligy .In the process of empirical research ,I select the samples of the A share listed companies released their financial reports in Shanghai Stock Exchange and Shenzhen Stock Exchange from 2002 to 2006 to do the empirical research.. This paper examiness the relationship between independent director system and the illegal accounting information disclosure of listed companies from five aspects:proportion of independent director ;audit committee ; annual compensation of independent director ; number of times independent director participated in the board of directors meeting ; knowledge structure of independent director. Through empirical study ,this paper tested which characteristics of the independent system he significant effect on the illegal accounting information disclosure,as well as which do not .The results show that audit committee and proportion of independent director with accounting knowledge he significant negative correlation with illegal accounting information disclosure, and other characteristics he not significant correlation with illegal accounting information disclosure .Finally ,based on the conclusions mensioned above ,this paper brings forward the policy suggestion how to improve the independent director system and how to increase the quality of accounting information disclosure of listed companies.
论文关键词： 会计信息披露违规；独立董事制度特征；独立董事制度；
Key words（英文摘要）：www.328tibEt.cn illegal accounting information disclosure；independent director system characteristics；independent director system；
Abstract（英文摘要）：www.328tibEt.cn This paper focuses on the relationship between independent director system and the illegal accounting information disclosure of listed companies.Based on the review of the relating research literature about this topic, this paper analyzes the relationship between independent director system and the illegal accounting information disclosure of listed companies by the way of positive methodoligy .In the process of empirical research ,I select the samples of the A share listed companies released their financial reports in Shanghai Stock Exchange and Shenzhen Stock Exchange from 2002 to 2006 to do the empirical research.. This paper examiness the relationship between independent director system and the illegal accounting information disclosure of listed companies from five aspects:proportion of independent director ;audit committee ; annual compensation of independent director ; number of times independent director participated in the board of directors meeting ; knowledge structure of independent director. Through empirical study ,this paper tested which characteristics of the independent system he significant effect on the illegal accounting information disclosure,as well as which do not .The results show that audit committee and proportion of independent director with accounting knowledge he significant negative correlation with illegal accounting information disclosure, and other characteristics he not significant correlation with illegal accounting information disclosure .Finally ,based on the conclusions mensioned above ,this paper brings forward the policy suggestion how to improve the independent director system and how to increase the quality of accounting information disclosure of listed companies.
论文关键词： 会计信息披露违规；独立董事制度特征；独立董事制度；
Key words（英文摘要）：www.328tibEt.cn illegal accounting information disclosure；independent director system characteristics；independent director system；