| 股权集中度与会计信息质量相关性的实证研究 |
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| 引用本文： | 韩葱慧,胡国柳.股权集中度与会计信息质量相关性的实证研究[J].琼州学院学报,2009,16(5):101-103. |
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| 作者姓名： | 韩葱慧 胡国柳 |
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| 作者单位： | 1. 海南大学经济学院,海南海口,570228
2. 海南大学管理学院,海南海口,570228;西南财经大学博士后流动站,四川成都,610074 |
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| 基金项目： | 中国博士后科学基金资助项目(20060390329);;海南省教育厅高等学校科学研究资助性项目(Hj2009-43) |
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| 摘 要： | 构建了一个会计信息质量综合指数，利用股权分置改革后的样本数据，采用多元回归分析法对我国上市公司股权集中度与会计信息质量的相关性进行了实证研究。研究结果表明，当前我国上市公司中的股权集中度与会计信息质量是正相关的，上市公司的最终控制人性质与会计信息质量没有关系。
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| 关 键 词： | 股权集中度 会计信息质量 股权分置改革 |
An Empirical Research on the Relationship between the Quality of Accounting Information and Ownership Concentration |
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| HAN Cong-hui,HU Guo-liu.An Empirical Research on the Relationship between the Quality of Accounting Information and Ownership Concentration[J].Journal of Qiongzhou University,2009,16(5):101-103. |
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| Authors: | HAN Cong-hui HU Guo-liu |
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| Institution: | 1.School of Economy;Hainan University;Haikou Hainan 570228;China;2.School of Management;Haikou Hainan;570228 China;3.Mobile Postdoctoral Stations;Southwestern University of Finance and Economics;Chengdu Sichuan 610074;China |
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| Abstract: | This paper develops a complex index to describe the quality of accounting information.With the data from post shareholder structure reform period,an empirical analysis is executed on the relationship between the quality of accounting information and ownership concentration through multiple regression analysis.The results show that the ownership concentration is positively related to the quality of accounting information,and the ultimate owner property is unrelated with the quality of accounting information. |
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| Keywords: | ownership concentration quality of accounting information shareholder structure reform |
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