摘要
基于终极控制权的视角,从董事会层面研究会计透明度的决定因素。以我国2006—2008年深交所信息披露考评结果中的优秀和不合格主板A股上市公司作为样本,分析终极股东占董事会席位比例、终极股东对董事会的超额控制对会计透明度的影响。研究表明,终极股东占董事会席位比例与会计透明度负相关,但在统计上不显著;终极股东对董事会的超额控制与会计透明度显著负相关,即终极股东占董事会席位比例与现金流权的偏离程度越大,会计透明度越低;相对非国有终极股东而言,国有终极股东控制的上市公司,会计透明度较高。
This paper attempts to research on accounting transparency determinant based on the viewpoint of ultimate controlling.With excellent and unqualified listed company of Shenzhen Stock Exchange A-share from 2006-2008 as the sample,it analyzes the influence of ultimate shareholders’ proportion in the board and their excess controlling on accounting transparency.The research shows that there is a negative relationship between the ultimate shareholders’ proportion in the board and the accounting transparency,though it not obvious statistically;there is an obvious negative relationship between the ultimate shareholders’ excess controlling of the board and accounting transparency;and accounting transparency of state-owned listed company is higher than that of non-state-owned listed company.
出处
《吉首大学学报（社会科学版）》
北大核心
2012年第2期97-103,共7页
Journal of Jishou University(Social Sciences)
基金
辽宁省高等学校人文社科重点基地项目(2009JD33)
辽宁省社会科学界联合会课题(2010lslktjjx-88)
关键词
终极股东
超额控制
现金流权
会计透明度
ultimate shareholders
excess control
cash flow rights
accounting transparency
