How to Improve the Quality of Accounting Information Based on the Corporate Governance

摘要：

Accounting information is listed as the focus of disclosure of corporate governance around the world. Its quality directly determines the effectiveness of capital market and the efficiency in the allocation of social resources. The reasons of common distortion of accounting information at the present stage are the problems of corporate governance mainly. Therefore,we select several quantifiable indicators of internal governance as independent variables,and take the index of the degree of actual price of listed corporate stock price close to the theoretical value as a proxy for the quality of accounting information which is also the dependent variable. Then we form a regression function of samples by empirical analysis and discuss the impacts of various components of internal corporate governance on accounting information quality. We give advices of how to improve the quality of accounting information according the results in the end of this paper.

关键词： Internal Corporate Governance Quality of Accounting Information Empirical Analysis

作者: GU Xiaomin LI Xulei

作者单位: Glorious Sun School of B&M, Donghua University, Shanghai, China, 200051

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: 201-208

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）