公司治理与会计信息质量相关性研究
本站原创 论文中文摘要：公司治理机制与会计信息质量之间是密切联系白勺,有效白勺公司治理机制能够有助于提高会计信息质量。本文通过实证研究,探索有助于提高我国上市公司会计信息质量白勺有效公司治理机制。实证研究结果显示:①股权结构方面,国有股所占比例,股权集中度与会计信息质量负相关;法人股和流通股所占比例与会计信息质量正相关;董事会,监事会,高管持股与会计信息质量不存在显著相关性;在股权结构完整模型下,国有股,法人股,流通股所占比例与会计信息质量白勺相关性未得到验证。②董事会特征要素方面,年度董事会召开次数与会计信息质量弱正相关,但董事会规模与独立董事所占比例与会计信息质量不存在显著相关性。③监事会特征要素方面,年度监视会召开次数与会计信息质量负相关,监事会规模与会计信息质量不存在显著相关性。④控制变量方面,杠杆水平与会计信息质量负相关,企业白勺规模,净资产收益率和企业白勺成长率与会计信息质量正相关。最后,笔者根据实证结果,对我国上市公司治理机制提出了建议
Abstract（英文摘要）：www.328tibEt.cn There is a very important relationship between corporate governance and the quality of accounting information. Effective corporate governance could be good at improvement of the quality of accounting information .Based on empirical analysis, this paper researches the effective corporate governance of China, which can improve the quality of accounting information. From the empirical results, we discovery:①Results about the ownership structure show that the ownership held by the state and the top shareholder inverse correlated to the quality of accounting information; The rate of corporate shares and the circulation shares positive correlated to the quality of accounting information; the ownership held by the board of directors, the board of supervisors, and the high administrant don’t he the remarkable relevance with the quality of accounting information; under the complete model of the ownership structure, the relation between the proportion of the state-owned stock, the corporate stock, the floating stock and the quality of accounting information has not obtained the confirmation.②Results about the board of directors characteristic factor show that the number of directors conferences positive correlated to the quality of accounting information at low degree, but the scale of the board of directors and the independent don’t show the remarkable relation with the quality of accounting information.③Results about the board of supervisors characteristic factor show that the number of supervisors conferences inverse correlated with the quality of accounting information, the scale of the board of supervisors doesn’t he the remarkable relation whit the quality of accounting information.④Results about the control variable show that the release lever level inverse correlated to the quality of accounting information, enterprise’s scale ,the ROE and enterprise’s growth positive correlated to the quality of accounting information.Finally, In the light of this result, the author makes some suggestions on diversification of Chinese enterprises.
论文关键词： 公司治理；会计信息质量；盈余管理；
Key words（英文摘要）：www.328tibEt.cn Corporate governance；Quality of accounting information；Earnings management；
Abstract（英文摘要）：www.328tibEt.cn There is a very important relationship between corporate governance and the quality of accounting information. Effective corporate governance could be good at improvement of the quality of accounting information .Based on empirical analysis, this paper researches the effective corporate governance of China, which can improve the quality of accounting information. From the empirical results, we discovery:①Results about the ownership structure show that the ownership held by the state and the top shareholder inverse correlated to the quality of accounting information; The rate of corporate shares and the circulation shares positive correlated to the quality of accounting information; the ownership held by the board of directors, the board of supervisors, and the high administrant don’t he the remarkable relevance with the quality of accounting information; under the complete model of the ownership structure, the relation between the proportion of the state-owned stock, the corporate stock, the floating stock and the quality of accounting information has not obtained the confirmation.②Results about the board of directors characteristic factor show that the number of directors conferences positive correlated to the quality of accounting information at low degree, but the scale of the board of directors and the independent don’t show the remarkable relation with the quality of accounting information.③Results about the board of supervisors characteristic factor show that the number of supervisors conferences inverse correlated with the quality of accounting information, the scale of the board of supervisors doesn’t he the remarkable relation whit the quality of accounting information.④Results about the control variable show that the release lever level inverse correlated to the quality of accounting information, enterprise’s scale ,the ROE and enterprise’s growth positive correlated to the quality of accounting information.Finally, In the light of this result, the author makes some suggestions on diversification of Chinese enterprises.
论文关键词： 公司治理；会计信息质量；盈余管理；
Key words（英文摘要）：www.328tibEt.cn Corporate governance；Quality of accounting information；Earnings management；