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提高上市公司会计信息透明度是证券市场持续健康发展的保障,改善公司治理环境使提高会计信息透明度的重要手段。以深交所2015年进行会计信息质量披露治理评价的主板公司为研究对象,从公司内部治理环境(董事会结构和股权结构)和外部治理环境进行回归分析,结果表明:独立董事比例、流通股比例以及外部治理环境与会计信息透明度呈现显著正相关关系。
Improving the transparency of accounting information of listed companies is an important means to ensure the sustainable and healthy development of the securities market and to improve the corporate governance environment so as to improve the transparency of accounting information. The main body of the board of directors of the Shenzhen Stock Exchange for the evaluation of governance of accounting information quality disclosure in 2015 is the research object. The regression analysis of the internal governance environment (board structure and equity structure) and the external governance environment shows that the proportion of independent directors, the proportion of tradable shares External governance environment and accounting information transparency showed a significant positive correlation.