| 信息不对称条件下董事会特征之于盈余信息披露质量的研究 |
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| 引用本文： | 陈亮.信息不对称条件下董事会特征之于盈余信息披露质量的研究[J].现代财经,2011(3). |
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| 作者姓名： | 陈亮 |
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| 作者单位： | 广东金融学院会计系; |
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| 基金项目： | 广州市哲学社会科学发展“十一五”规划2010年度课题(10Y39)的阶段性研究成果 |
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| 摘 要： | 董事会特征对于盈余信息披露质量具有重要影响。但已有的研究大多局限于单纯研究董事会特征,对于信息不对称条件下董事会特征对盈余信息披露质量的影响研究较少。研究结果发现:一方面,管理层盈余信息披露质量随着董事会规模增大及董事会会议频率提高而降低;随着独立董事比例提高,管理层盈余信息披露质量越高。另一方面,在考虑信息不对称程度交互作用后,董事会会议频率与管理层盈余信息披露质量之间负相关程度,以及独立董事比例与管理层盈余信息披露质量的正相关程度,均随着信息不对称程度提高降低。
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| 关 键 词： | 信息不对称 董事会特征 信息披露质量 |
Study on the Board Features and Quality of Earnings Information Disclosure under the Conditions of Asymmetric Information |
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| Chen Liang.Study on the Board Features and Quality of Earnings Information Disclosure under the Conditions of Asymmetric Information[J].Modern Finance and Economics(Journal of Tianjin University of Finance and Economics),2011(3). |
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| Authors: | Chen Liang |
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| Abstract: | The characteristics of domestic and foreign scholars on the board of directors of the board features found in the disclosure of information for improving the quality of earnings is important.However,many studies have been limited to just the study of board characteristics,conditions for the existence of asymmetric information disclosure board characteristics on quality of earnings less research.The results showed:(1)Management earnings quality of information disclosure increases with board size and increase... |
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| Keywords: | Asymmetric Information Board Features Quality of Information Disclosure |
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