高管薪酬与会计信息质量相关性的实证研究

文章从会计信息披露的审计质量、盈余管理程度、相关性与及时性的角度入手，构建了一个会计信息质量的综合指数，采用多元回归分析的方法对公司高管薪酬与会计信息质量之间的相关性进行了实证研究，分析了股权分置改革的实施对上述相关关系的影响。研究结果表明，经理层、董事、监事的薪酬水平以及领薪董事的比例均与会计信息质量正相关；股权分置改革不会改变上述相关关系。

An Empirical Research on the Relationship between Top-management Salary and the Quality of Accounting Information

Based on audit quality, earnings management, relativity and timeliness of accounting information, this paper develops a complex index to describe the quality of accounting information. An empirical analysis is executed on the relationship between top-management salary and the quality of accounting information through multiple regression analysis. The results show that the senior executor salary, the director salary, the supervisor salary and the percentage of director who receive salary directly from the listed company are positively related to the quality of accounting information, and these relationship are not affected by the shareholder structure reform.