董事会特征、监事会特征对会计信息披露质量的影响.pdfVIP

Abstract accounting of the China’s listed company’s low disclosure and it has good theoretical and realistic significance. This thesis describes the background, significance, contents and methods. And then introduced that the board of directors’ characteristic, board of supervisors’ characteristic, accounting information disclosure of quality related concepts and relevant research at home and abroad made a literature review and collate their views and comments. Study the board of directors characteristic 、board of supervisors characteristic and accountant information disclosure mass. Finally, according to obtained results 、some countermeasures were put forward relevant suggestions and prospects. The author based on the Shenzhen stock exchange provides the listed company information disclosure assessment results as disclosure quality measure. At the same time with the help of the GUOTAI JUNAN’s CSMAR listed companies and related data in the database. Attempts to study the listed company board of directors and the board of supervisor features and characteristics of accounting information disclosure quality relationship. So as to improve the results of superior corporate governance and improve the efficiency of corporate governance to provide reference .In this paper, based on the study of the domestic and foreign relevant, using a normative research and empirical research and empirical research method of combing. From the board of directors and the board of supervisors’ features on the characteristics of accounting information disclosure the influence on the quality of this Angle were analyzed.