| 会计信息质量与管理层特征相关性的实证研究 |
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| 引用本文： | 韩葱慧,;朱谊辉,;胡国柳.会计信息质量与管理层特征相关性的实证研究[J].琼州学院学报,2008(5):106-108. |
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| 作者姓名： | 韩葱慧 ;朱谊辉 ;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 |
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| 基金项目： | 中国博士后科学基金项目（20060390329）;海南省哲学社会科学规划项目（HNSK08-48） |
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| 摘 要： | 从考察会计信息披露的可靠性、相关性和及时性的角度入手,构建了一个可以反映上市公司会计信息批露质量的综合指数。应用Multinomial Logistic回归分析法对我国596家上市公司高管人员特征与会计信息质量间的关系进行了实证研究。结果表明,董事持股比例、领取薪酬的董事比例与会计信息质量正相关。
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| 关 键 词： | 会计信息质量 管理层特征 可靠性 相关性 及时性 |
An Empirical Research on Relationship between Quality of Accounting Information and Management Characteristics |
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| Institution: | HANG Cong-hui,ZHU Yi-hui,HU Guo-liu(1.Hainan University economic school,Hainan Haikou 570228,China;2.Hainan University management school,Hainan Haikou 570228,China) |
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| Abstract: | Based on reliability,relativity and timeliness of accounting information,this paper develops a complex index to describe the accounting information quality of listed company.An empirical analysis is executed on the relationship between the quality of accounting information and management characteristics through Multinomial Logistic regression method.The results show that the percentage of director ownership,the number of director who receive salary directly from the listed company are positively related to the accounting information. |
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| Keywords: | quality of accounting information management characteristics reliability relativity timeliness |
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