| 东北上市公司会计信息披露质量的治理因素分析 |
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| 引用本文： | 李耀松,李亮亮,刘亚康.东北上市公司会计信息披露质量的治理因素分析[J].科技与管理,2006,8(4):81-84. |
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| 作者姓名： | 李耀松 李亮亮 刘亚康 |
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| 作者单位： | 哈尔滨理工大学,经济管理学院,黑龙江,哈尔滨,150001 |
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| 摘 要： | 基于上市公司年报，建立会计信息披露质量评价指标体系，并通过2004年109家东北上市公司，对影响会计信息披露质量的公司治理因素进行实证分析，研究显示，东北上市公司治理结构影响会计信息的披露质量。
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| 关 键 词： | 上市公司 会计信息披露 公司治理结构 |
| 文章编号： | 1008-7133(2006)04-0081-04 |
| 修稿时间： | 2006年4月17日 |
Analysis on the governance factors of accounting information disclosure quality of Northeast listed firms |
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| LI Yao-song,LI Liang-liang,LIU Ya-kang.Analysis on the governance factors of accounting information disclosure quality of Northeast listed firms[J].Science-Technology and Management,2006,8(4):81-84. |
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| Authors: | LI Yao-song LI Liang-liang LIU Ya-kang |
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| Abstract: | The annual report is the most popular and most important mode of the information disclosure,which gives all information of the listed firms in the whole year.That is the basis for the investors,lenders and monitors to make the right decision.This articles,with our 109 listed companies in northeast as the research sample,makes an empirical study on the impact of governance to the accounting information disclosure quality by using the accounting information disclosure index system.Our research indicates that the corporate governance structure has effects on the accounting information disclosure quality of Northeast listed firms. |
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| Keywords: | listed firms accounting information disclosure governance structure |
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