-
摘要：为研究上市公司治理结构对会计信息披露质量的影响程度和特征，本文以中国沪深股市的100家公司20XX至20XX年的数据为研究对象，通过构建多元回归模型分析了公司治理与会计信息质量的关系。研究发现公司高管的薪酬、公司资产负债率、第一大股东持股比例以及独立董事会对公司的会计信息质量有显著影响作用，而公司的董事会规模、流通股比例、监事会人数和领导权结构对公司的会计信息质量有一定影响，但显著性不明显。说明我国上市公司内部治理机制的不健全以及股票、债券市场等外部控制机制的不完善；内部治理机制的不完善，高负债比率和过高的高管薪酬会导致盈余管理倾向的增强，会计信息质量较差。24438
- 上一篇：上市公司盈余管理手段的研究
- 下一篇：绿色壁垒对我国农产品出口的影响及其对策探究
毕业论文关键词：公司治理结构；会计信息披露质量；盈余质量
Real research on the impact of corporate governance on the accounting information quality
Abstract：For the study of the governance structure of listed companies on the quality of the accounting information disclosure level and characteristics, this paper uses the 100 companies of Shanghai and shen zhen stock market in China from 2008 to 2012 years of data. The measure in this paper to measure the quality of accounting information disclosure quality index is surplus, from the board size, the number of the board of supervisors, ownership structure, capital structure and management incentives are investigated in several aspects, such as corporate governance structure on the quality of the surplus, build multivariate regression model. Through the study found that executive pay, company asset-liability ratio, the first big shareholder shareholding and independent board of directors of the company accounting information quality have significant effects on the company's board size, the proportion of tradable shares, the number of the board of supervisors and the leadership structure of corporate governance structure to the company's accounting information quality have no obvious impacts. That our country listed company internal governance mechanism is not sound and the external control mechanism, such as stock, bond market imperfect; Due to the internal and external governance mechanism is not perfect, the company's high debt ratio and the tendency of executive pay could lead to earnings management.
Keywords： Accounting information quality,；Corporate governance structure；Earnings quality
目 录
绪论 5
（一）、研究背景和意义 5
1. 研究背景 5
2. 研究意义 5
（二）、 研究内容与方法 5
1. 研究内容 5
2. 研究方法 6
（三）、 国内外研究综述 6
一﹑关于公司治理与信息质量的理论分析 9
（一）、关于公司治理的理论分析 9
（二）、关于会计信息质量的理论分析 9
二﹑ 关于公司治理和信息质量的实证分析 12
（一） 理论分析与研究假设 12
1. 董事会与会计信息质量关系的理论分析及假设 12
2. 监事会人数与会计信息质量关系理论分析与假设 13
3. 领导层结构与会计信息质量关系理论分析与假设 13
4. 股权结构与会计信息质量关系理论分析与假设 13