公司治理与会计信息质量:一项经验研究

Abstract

文章以盈余管理程度的反向作为衡量会计信息质量的标志,构建了一个会计信息质量的综合指数,采纳“泊松回归”分析方法,对公司治理的六个层面(包括股权集中度、高层管理当局薪酬、最终控制人性质、高层管理人员数量、高层管理当局持股比例、公司治理中的会议频次等)对会计信息质量的影响进行相应的经验研究。

This paper constructs a comprehensive index about the quality of accounting based on earning management, and adopts Poisson regression to empirically analysis the relevance between the six levels of corporate governance and the quality of accounting information, the six levels include stock structure, compensation scheme of management, ultimate owner difference, the numbers of management, stock incentive and meeting frequency.