Corporate Governance Structure on the Impact of Accounting Information Quality Empirical Research

2009 
The corporate governance structure, such as board structure, ownership characteristics, the nature of the controlling shareholder of the company's agents have a common impact of conflict, and control of the company's strategy to have an impact on information disclosure.In this paper, Shanghai and Shenzhen stock markets to select the year 2006, 2007 of 626 samples for the study of listed companies on our board of directors of listed companies structure, equity and quality of accounting information characteristics of the relationship between the empirical analysis.The study found that the Board of Directors of the quality of accounting information structure of a significant effect;degree of checks and balances and the shares of the company have an impact on the quality of the information.
    • Correction
    • Source
    • Cite
    • Save
    • Machine Reading By IdeaReader
    0
    References
    0
    Citations
    NaN
    KQI
    []