| 股权结构、董事会特征与会计信息质量关系的实证研究——来自A股上市公司的经验证据 |
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| 引用本文： | 杨向阳,王文平.股权结构、董事会特征与会计信息质量关系的实证研究——来自A股上市公司的经验证据[J].商业研究,2009(5). |
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| 作者姓名： | 杨向阳 王文平 |
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| 作者单位： | 1. 淮阴工学院,经济管理学院,江苏,淮安,223001
2. 东南大学,经济管理学院,江苏,南京,210096 |
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| 基金项目： | 江苏省高校哲学社会科学研究项目，淮安市科技局项目和淮阴工学院青年基金 |
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| 摘 要： | 选取2001-2005年期间被我国证券监督委员会公开处罚的财务报告舞弊的上市公司为研究样本,并选取了股权结构、董事会特征等方面的10个指标,对公司治理结构与会计信息舞弊的关系进行实证研究。研究发现:独立董事比例、审计委员会的设置与会计舞弊显著负相关,董事会规模、控制股东的性质、监事会规模与会计舞弊显著正相关。
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| 关 键 词： | 公司治理 财务报告舞弊 股权结构 董事会特征 |
The Empirical Research on Relationship among Ownership Struture,Characteristic of the Board of Directors and Accounting Information Fraud |
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| YANG Xiang-yang,WANG Wen-ping.The Empirical Research on Relationship among Ownership Struture,Characteristic of the Board of Directors and Accounting Information Fraud[J].Commercial Research,2009(5). |
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| Authors: | YANG Xiang-yang WANG Wen-ping |
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| Institution: | YANG Xiang-yang1,WANG Wen-ping2 |
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| Abstract: | This paper empirically researches into the relationship between corporate governance and accounting information fraud by sampling the companies that were penalized by China Securities Regulatory Commission for financial statement fraud from 2001 to 2005.By choosing ten indexes reflecting the characteristics of the board of directors,ownership structure,it finds that the proportion of independent directors and the building of auditing commission are negatively related to the likelihood of accounting informat... |
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| Keywords: | corporate governance accounting information fraud ownership structure characteristics of the board of directors |
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