会议专题

Interactive Relationship between Internal Corporate Governance and Accounting Information Disclosure

This study try to find out the general law of relationship between corporate governance and the quality of accounting information disclosure through academic and empirical research. On this basis to look for a strength and breakthrough point of comprehensive solution to this issue, and coupled with long-term management mechanism, corporate governance and accounting information disclosure will be achieved positive interaction. From the perspective of principal-agent theory, contract theory, property theory etc., we have carded theories and researched. In the empirical research part, we remodified the Modified Jones Model to compute the earnings management index. By the result and the audit reports as well, we picked 160 samples from the listed companies in China. We utilized econometric methods involving descriptive statistics, test of mean difference and Logistic regression analysis to make a detailed empirical study of the correlation of them.

corporate governance quality of accounting information disclosure

SU Xinlong ZHENG Wei

School of Managent, Xiamen University, P.R.China, 361005 Shenzhen Development Bank CO., LTD.Shenzhen, P.R.China, 518001

国际会议

The 3rd International Institute of Statistics & Management Engineering Symposium(2010 国际统计与管理工程研讨会 IISMES)

威海

英文

488-502

2010-07-24(万方平台首次上网日期,不代表论文的发表时间)