东北上市公司会计信息披露质量的治理因素分析

Analysis on the governance factors of accounting information disclosure quality of Northeast listed firms

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。

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 govemanee to the accounting information disclosure quality by using the accounting information disclosure index system. Our research indicates that the corporate govemanee structure has effects on the accounting information disclosure quality of Northeast listed firms.