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Indexed by:会议论文

Date of Publication:2011-01-01

Included Journals:CPCI-SSH

Page Number:235-244

Key Words:Corporate governance; Quality of accounting information disclosure; Influence factors

Abstract:Stock market in China has been developing more than twenty years, but the phenomenon of accounting fraud and accounting information disclosure violations in listed company is still very general. False accounting information may cause great harm on company's reputation, the allocation of social resources and the order of capital market. Many scholars believe that inadequate governance structure is one of the factors causing this phenomenon. From the perspective of corporate, this article studies the influence of the corporate governance of listed company upon quality of accounting information disclosure based on the Spearman correlation analysis and Logistic regression analysis, and gets a conclusion that good corporate governance has a positive impact on improving quality of accounting information disclosure and inadequate governance is not the inevitable factor causing the poor quality of accounting information. We should evaluate quality of accounting information disclosure from multiple