Research on the Impact of Accounting Information Quality, Corporate Governance on Over-investment--Empirical Evidence Based on Agricultural Listed Companies

摘要：

　　Taking agricultural listed companies from 2010 to 2016 in A shares as the research samples,this paper through Richardson model,modified Jones model and the principal component analysis to measure and calculate,makes an empirical study on the impact of accounting information quality,corporate governance on over-investment of agricultural listed companies by using panel data regression model.It indicates that in agricultural listed companies,corporate governance restrains over-investment,but it is statistically insignificant.The accounting information quality restrains over-investment.The accounting information quality strengthens the inhibitory effect of corporate governance on over-investment.

关键词： Agricultural listed company Corporate governance The quality of accounting information Over-investment

作者: Huang Xiaobo Ji Zhice Jing Yang

作者单位: College of Economics and Management,Shenyang Agricultural University,Shenyang,China,110866

会议类型: 国际会议

会议名称: The 10th (2018)International Conference on Financial Risk and Corporate Finance Management(第十届(2018)金融风险与公司金融国际研讨会)

会议地点: 大连

会议语种:英文

页码: 288-296

在线出版日期: 2018-07-06（万方平台首次上网日期，不代表论文的发表时间）