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公司治理与会计信息质量关系的实证研究
引用本文:刘立国,杜莹.公司治理与会计信息质量关系的实证研究[J].会计研究,2003(2):28-36.
作者姓名:刘立国  杜莹
作者单位:东北财经大学会计学院 116025
摘    要:本文选取了因财务报告舞弊而被证监会处罚的上市公司作为研究样本 ,从股权结构、董事会特征两方面 ,对公司治理与财务报告舞弊之间的关系进行了实证分析。研究结果表明 ,法人股比例、执行董事比例、内部人控制度、监事会的规模与财务舞弊的可能性正相关 ,流通股比例则与之负相关。此外 ,如果公司的第一大股东为国资局 ,公司更可能发生财务舞弊。因此要解决上市公司的会计信息失真问题 ,应该从完善公司治理入手。

关 键 词:公司治理  会计信息质量  财务报告舞弊  股权结构  董事会特征

An Empirical Research on the Relationship of Corporate Governance and the Quality of Accounting Information
Abstract:The problem of accounting information distortion has been the focus of everyone.In our opinion,it was attributed to deficiencies of corporate governance in China.This paper develops an empirical analysis on the relationship between Corporate Governance and Financial Statement Fraud(FSF)from aspects of ownership structure and board of directors characteristics,by choosing listed companies punished by CSRC for FSF as research sample.The results show:the percentage of legal person shares,the percentage of executive directors,the extent of insider control and the size of supervisory committee are positively related to the likelihood of FSF,while the percentage of tradable shares is negatively associated with the occurrence of FSF.In addition,if the largest shareholder is National Asset Management Bureau,FSF is more likely to happen.Therefore,to overcome accounting information distortion,we should start from improving corporate governance.
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