| 公司治理与会计信息质量的关系 |
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| 引用本文： | 宋理升.公司治理与会计信息质量的关系[J].科技与管理,2010,12(1):134-136,143. |
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| 作者姓名： | 宋理升 |
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| 作者单位： | 山东经济学院会计学院,山东,济南,250014 |
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| 摘 要： | 以2001—2007年受到证监会或证券交易所处罚的上市公司为研究对象,对公司治理与会计信息质量的关系进行实证研究后发现,会计信息质量同股权集中度、国有控股和标准无保留意见的审计报告显著正相关,同董事会的规模、构成及会议次数,同会计信息质量没有显著相关关系。
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| 关 键 词： | 会计信息质量 公司治理 董事会 |
Empirical research on the relationship between corporate governance and accounting information quality |
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| SONG Li-sheng.Empirical research on the relationship between corporate governance and accounting information quality[J].Science-Technology and Management,2010,12(1):134-136,143. |
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| Authors: | SONG Li-sheng |
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| Institution: | School of Accounting/a>;Shandong Economic University/a>;Ji'nan 250014/a>;China |
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| Abstract: | This article selects listed companies that were punished by China Securities Regulatory Commission and Stock Exchange from 2001 to 2007 as samples,and presents an empirical research on the relationship between corporate governance and accounting information quality.The result shows that accounting information quality is significantly positive relation to equity concentration,standard audit report and state-owned control,and insignificantly related to size,component and meeting frequency of corporate board. |
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| Keywords: | accounting information quality corporate governance corporate board |
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