股权集中度与会计信息质量相关性的实证研究

An Empirical Research on the Relationship between the Quality of Accounting Information and Ownership Concentration

构建了一个会计信息质量综合指数,利用股权分置改革后的样本数据,采用多元回归分析法对我国上市公司股权集中度与会计信息质量的相关性进行了实证研究。研究结果表明,当前我国上市公司中的股权集中度与会计信息质量是正相关的,上市公司的最终控制人性质与会计信息质量没有关系。

This paper develops a complex index to describe the quality of accounting information. With the data from post shareholder structure reform period, an empirical analysis is executed on the relationship between the quality of accounting information and ownership concentration through multiple regression analysis. The results show that the ownership concentration is positively related to the quality of accounting information, and the ultimate owner property is unrelated with the quality of accounting information.