| 海南省上市公司治理结构与会计信息质量实证研究 |
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| 引用本文： | 韩葱慧,胡国柳.海南省上市公司治理结构与会计信息质量实证研究[J].琼州学院学报,2010(5):102-105. |
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| 作者姓名： | 韩葱慧 胡国柳 |
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| 作者单位： | 海南大学经济与管理学院,海南海口57228; |
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| 基金项目： | 海南省教育厅高等学校科学研究资助性项目（Hj2009-43）; 中国博士后科学基金资助项目（20060390329） |
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| 摘 要： | 以上市公司年报的审计意见为基础,构建了会计信息质量指数。以股权结构为中心,采用多元回归分析的方法对海南省上市公司治理结构与会计信息质量之关系进行了实证研究。研究结果表明：机构投资者的持股比例与会计信息质量正相关,而股权集中度和高管的持股比例都与会计信息质量没有相关性。
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| 关 键 词： | 公司治理结构 会计信息质量 股权结构 |
An Empirical Research on Relationship between Quality of Accounting Information and Corporate Governance Structure of Hainan listed |
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| HAN Cong-hui,HU Guo-liu.An Empirical Research on Relationship between Quality of Accounting Information and Corporate Governance Structure of Hainan listed[J].Journal of Qiongzhou University,2010(5):102-105. |
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| Authors: | HAN Cong-hui HU Guo-liu |
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| Institution: | (College of Economics and Management,Hainan University,Haikou Hainan 570228,China) |
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| Abstract: | Based on audit opinion of listed company＇s annual report,this paper develops an index to describe the quality of accounting information.According to the shareholding structure,an empirical analysis is executed on the relationship between the quality of accounting information and corporate governance structure through multiple regression analysis.The results show that the proportion of institutional investors＇ shareholding is positively related to the quality of accounting information.Meanwhile,both of the ownership concentration and the proportion of company executives＇ shareholding are unrelated with the quality of accounting information. |
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| Keywords: | corporate governance structure quality of accounting information shareholding structure |
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