摘要
以2001—2007年受到证监会或证券交易所处罚的上市公司为研究对象,对公司治理与会计信息质量的关系进行实证研究后发现,会计信息质量同股权集中度、国有控股和标准无保留意见的审计报告显著正相关,同董事会的规模、构成及会议次数,同会计信息质量没有显著相关关系。
This article selects listed companies that were punished by China Securities Regulatory Commission and Stock Exchange from 2001 to 2007 as samples,and presents an empirical research on the relationship between corporate governance and accounting information quality. The result shows that accounting information quality is significantly positive relation to equity concentration, standard audit report and state-owned control ,and insignificantly related to size,component and meeting frequency of corporate board.
出处
《科技与管理》
2010年第1期134-136,143,共4页
Science-Technology and Management
关键词
会计信息质量
公司治理
董事会
accounting information quality
corporate governance
corporate board
