Dissertation > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management

The Impact of Deficiencies in Listed Companies’ Corporate Governance Structure on the Quality of Accounting Information and Its Solutions

Author PanPeiWei
Tutor ShiBenRen
School Jinan University
Course Accounting
Keywords Quality of Accounting Information Transparency Corporate Governance Structure
CLC F275
Type Master's thesis
Year 2007
Downloads 694
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China capital market has been developed over the past years with thousands of listed companies and millions of investors. The market capitalization is in terms of billions of RMB. However, certain fraud cases related to major shareholders of listed companies happened in recent years which have serious impacts on China’s capital market.The problem of distortion of accounting information is subject to serious worldwide attention and continuous discussions on this subject area have been held among governments, researchers and practitioners.This paper reviewed and summarized the concept of corporate governance together with the evolution and development of the quality requirements of accounting information. A theoretical analysis on the relationship between corporate governance and the quality of accounting information from the internal and external aspects of corporate governance has also been made. It concludes that high quality of accounting information plays a critical role in improving corporate governance and good corporate governance has also been concluded as the fundamental assurance on the quality of accounting information.Based on this conclusion, this paper continued to analyze the deficiencies of corporate governance of listed companies in China and the corresponding effects on the quality of accounting information. Finally, recommendations and remedial measures are made for improving corporate governance with an ultimate aim to provide a perspective on ways for improving the quality of accounting information of listed companies.

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