文档介绍：董事会结构与会计信息质量的相关性研究
摘要:近年来,上市公司盈余管理,会计信息披露违规造假现象时有发生,严重影响了会计信息质量,给我国证券市场造成不良影响,甚至影响了投资者的信心,阻碍了资本市场的发展。不少学者认为其原因之一就是上市公司治理结构不够健全,而公司治理层中,董事会的结构至关重要。
本文在参考查阅了相关文献,以在我国上海证券交易所的上市公司为研究样本,采用了实证研究的方法来来研究问题,选择了一些能有效描述董事会结构的变量,构建了线性回归模型,检验了上市公司董事会结构与会计信息质量的关系。研究表明:董事会规模,独立董事比例以及董事年龄方差与会计信息质量正相关;董事会会议次数与会计信息质量没有明显的相关性。并且提出相关建议。
关键词:董事会结构;会计信息质量;实证研究;会计盈余质量;价格模型
RESEARCH ON THE RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND THE QUALITY OF ACCOUNTING INFORMATION
Abstract: In recent years, the control of earnings, accounting fraud have occurred in many panies, which has seriously affected the quality of accounting information, China's securities market, and even the confidence of investors. The development of capital market will be precluded. Many scholars believe that one of the reasons is that the governance structures of panies are not perfect, in which the board of director are the most vital.
This article are on the basis of the review of related literature at home and abroad, and adopts the method of empirical research to study the problem, selecting some of the variables which can effectively describe the structure of the board of directors, and builds a linear regression model to test the relationship between the board of directors of the governance structure of the panies and quality of accounting information. Research shows that: the size of board directors,the proportion of independent directors and age of board members’ variance are positively related to the quality of accounting information; times of board meetings has no obvious correlation to the quality of accounting information. At last the article puts forward relevant mendations.
Key words: board characteristics; quality of accounting information; empirical research; the quality of accounting earnings; price model
目录
一、绪论 1
(一)选题背景及意义 1
(二)研究内容及目的 1
(三)国内外研究现状 2
2
3
(四)研究思路及研究方法 5
二、研究理论基础及假设 6
(一)相关概念的界定 6
(二)理论分析及假设的提出 7
7
7