公司治理与会计信息质量:一项经验研究
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财经研究 2007 年 第 33 卷第 01 期, 页码：124 - 135
摘要
参考文献
摘要
文章以盈余管理程度的反向作为衡量会计信息质量的标志,构建了一个会计信息质量的综合指数,采纳“泊松回归”分析方法,对公司治理的六个层面(包括股权集中度、高层管理当局薪酬、最终控制人性质、高层管理人员数量、高层管理当局持股比例、公司治理中的会议频次等)对会计信息质量的影响进行相应的经验研究。
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[2]Beasley Mark S.An empirical analysis of the relation between board of director compo-sition andfinancial statement fraud[J].The Accounting Review,1996,(10):443~465·
[3]Bushman R,A Smith.Financial accounting information and corporate governance[J]·Journal of Accounting and Economics,2001,(32):237~333·
[4]Chtourou Bedard,Courteau.Corporate governance and earnings management[EB/OL].http://www.ssrn.com,2001-04-21·
[5]Cohen,Krishnanoorthy,Wright.The corporate governance mosaic and financial repor-ting quality[J].Journal of Accounting Literature,2004,(23):87~152.
[6]Jones GJ,J Blanchot.Assessing quality of financial reporting[J].Accounting Hori-zons,2000,(9):353~363.
[7]La-Porta R,F Lopez-de-Silanes,A Shleifer,et al.Legal determinants of external fi-nance[J].Journal of Finance,1997,(52):1131~1150.
[8]La Porta,Rafael,Florencio Lopez-de-Silanes,et al.Corporate ownership around the world[J]·Journal of Finance,1999,(54):471~517.
[9]McDaniel,Martin,Maines.Evaluating financial reporting quality:The effects of finan-cial expertise versus financial literacy[J].The Accounting Review,2002(Supplement):139~167.
[10]Peasnell,Pope,S Young.Outside directors,board effectiveness and earnings manage-ment[EB/OL].http://www.ssrn.com,1998-10-10·
[11]Shleifer A,R Vishny.A survey of corporate governance[J]·Journal of Finance,1997,(52):737~783.
[12]Wright D W.Evidence on the relation between corporate governance characteristic and the quality of financial reporting[EB/OL].http://www.ssrn.com,1996-09-11·
[13]杜兴强.会计信息的产权问题研究[M].大连:东北财经大学出版社,2002.
[14]刘立国,杜莹.公司治理与会计信息质量关系的实证研究[J].会计研究,2003,(2):28~36.
引用本文
杜兴强, 温日光. 公司治理与会计信息质量:一项经验研究[J]. 财经研究, 2007, 33(1): 124–135.
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