摘要
完善的公司治理结构对会计信息披露有着积极的作用,会计信息披露亦有助于提高公司治理和经营管理透明度。经对2007-2010年深市样本中小上市公司Logistic回归分析,结果表明:第一大股东控制力、董事会规模和公司规模与会计信息透明度正相关;独立董事比例、董事长与总经理两职合一和资产负债率与会计信息透明度负相关;监事会规模与会计信息透明度无明显的相关性。
A sound corporate governance structure plays a positive role in accounting information disclosure, while accounting information disclosure can improve corporate governance and management transparency. This paper took medium and small listed com- panies in Shenzhen Stock Exchange from 2007 to 2010 as the research example, using the Binary Logistic Regression Analysis to verify the impacts of interior governance structure of medium and small listed companies on accounting information trans- parency. The results indicated that the largest shareholder control, board sizes and company sizes have a positive correlation with the accounting information transparency; independent director proportion, combination of board chairman and CEO and asset-liability have a negative correlation with the accounting information transparency; and the size of board of supervisors has not significant impacts on the accounting information transparency.
出处
《企业经济》
北大核心
2013年第1期86-89,共4页
Enterprise Economy
关键词
会计信息透明度
公司治理结构
LOGISTIC回归分析
accounting information transparency
corporate governance structure
logistic regression analysis
