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
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）