公司治理结构与会计信息质量：理论与证据-会计专业论文.docxVIP

II II Abstract Recently，many people have focused on the problem on the relationship between corporate governance and the quality of accounting information(QAI). They accompany, restraint, and promote each other, so there is a natural interaction between them, and they constitute an integral part for running of micro-economic of enterprises. Hence，this dissertation attempts to examine the relationship between corporate governance and QAI through systemic theoretical analysis and empirical search. This paper is based on Shanghai and Shenzhen exchanges in 2004, 2005, 2006 manufacturing data, using the triple standards of earnings management, financial fraud and audit opinions, divided the samples taken from the listed company into relatively high quality of accounting information and relatively low quality of accounting information. Do the analysis of relationship between corporate governance characteristics and the quality of accounting information through logistic regression. The evidence analysis result expresses, from the perspective of the shareholding structure, equity differences and the quality of accounting information is relevant, that is the difference between moderate increases is conductive to improve the quality of accounting information. The listed company ownership of a share concentrates too is disadvantageous to the earnings information quality. From the perspective of the characteristics of the Board, because of the negative correlation between the quality of accounting information and the number of annual meetings of the board, appropriate to reduce the frequency of meeting of the board can improve the quality of accounting information. Key words: Corporate governance Quality of accounting information Listed company Earnings management III III 目 录 摘 要 I HYPERLINK \l _bookmark0 Abstract II HYPERLINK \l _bookmark1 1 导言 HYPERLINK \l _bookmark2 1.1 问题的提出 (1) HYPERLINK \l _bookmark3 1.2 文献综述 (2) HYPERLINK \l _bookmark4 1.3 本论文结构及主要贡献 (9) HYPERLINK