Dissertation
Dissertation > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods

The Research of Corporate Governance Affect the Accounting Information Quality

Author ZhangLanLan
Tutor ZhangJianRu
School Xi'an University of Architecture and Technology
Course Accounting
Keywords Corporate governance structure The quality of accounting information Empirical Analysis
CLC F276.6;F224
Type Master's thesis
Year 2011
Downloads 508
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In recent years, with the continuous development of the capital market , the quality of listed companies in China is steadily improving , has become a new force to promote economic development . As of the end of July 2009 , China's listed companies reached 1628 , with a total market capitalization of 23.57 trillion yuan , ranked third worldwide . In this context , the listed companies due to the huge contribution to the national economy and far-reaching impact on the economic life by the people's attention . Accounting information as a bridge to contact the contracting parties and the capital markets , the level of its quality has a direct impact on the capital market to optimize the efficiency of resource allocation , and thus the same attentions . A lot of factors that affect the quality of accounting information , corporate governance structure is one of the very important factors . The close contact between the corporate governance structure and the quality of accounting information , effective corporate governance mechanisms contribute to the improvement of the quality of accounting information . At present , China's capital market is still in the development stage , the governance structure of listed companies is not perfect, the quality of accounting information is not high, and the view of this situation , we have chosen this topic . Starting from the analysis of the problems of the governance structure of listed companies in China , the theoretical and empirical analysis of the impact of the corporate governance structure of the quality of accounting information , comprehensive consideration of the listed companies in the market environment in which to explore the high quality of accounting information , and pointed out that the defects of the corporate governance structure , in order to make some suggestions to further improve the corporate governance structure of listed companies in China , to improve the quality of accounting information , promote the development of the securities market .

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