治理结构与会计信息披露质量关系实证研究

The Empirical Research on the Relationship between Governance Structure and Accounting Information Disclosure Quality

利用深交所对上市公司信息披露质量的评级结果作为主要的研究依据,以此结果来反映上市公司会计信息披露质量的评价指标,选取董事会和监事会特征指标来评价公司治理结构的变量,选取净资产收益率等指标作为控制变量,首先提出假设,然后使用线性回归的方法对这些指标之间的关系进行分析,以此为依据来分析我国上市公司治理结构和会计信息披露质量之间的关系。

The information disclosure quality ratings from ShenZhen Stock Exchange（SZSE） were applied as the research basis and evaluation index reflecting the accounting information disclosure quality of companies listed in SZSE.The feature indexes of board of directors and board of supervisors were selected as corporate governance variables,and ROE and other indicators were selected as control variables.The relationship between the company governance structure and accounting information disclosure quality was analyzed by investigating the relationship among these indexes and indicators using a linear regression analytic method.