Research on the Influence of the Corporate Governance of Listed Company upon Quality of Accounting Information Disclosure

摘要：

Stock market in China has been developing more than twenty years,but the phenomenon of accounting fraud and accounting information disclosure violations in listed company is still very general. False accounting information may cause great harm on companys reputation,the allocation of social resources and the order of capital market. Many scholars believe that inadequate governance structure is one of the factors causing this phenomenon. From the perspective of corporate,this article studies the influence of the corporate governance of listed company upon quality of accounting information disclosure based on the Spearman correlation analysis and Logistic regression analysis,and gets a conclusion that good corporate governance has a positive impact on improving quality of accounting information disclosure and inadequate governance is not the inevitable factor causing the poor quality of accounting information. We should evaluate quality of accounting information disclosure from multiple aspects.

关键词： Corporate governance Quality of accounting information disclosure Influence factors

作者: ZHANG Qiluan MENG Xin

作者单位: Faculty of Management and Economics, Dalian University of Technology, China, 116024

会议类型: 国际会议

会议名称: The Sixth International Symposium on Corporate Governance(第六届公司治理国际研讨会)

会议地点: 大连

会议语种:英文

页码: 235-244

在线出版日期: 2011-08-20（万方平台首次上网日期，不代表论文的发表时间）