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Study about the Influence of Institutional Investor on Accounting Information Quality

Author: JiaHuanPing
Tutor: ZhangXiZheng
School: Qingdao Technological University
Course: Accounting
Keywords: Institutional investors The quality of accounting information Earnings Quality Reliability Timeliness
CLC: F276.6;F224
Type: Master's thesis
Year: 2010
Downloads: 160
Quote: 1
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Abstract

The core content of the information disclosure of listed companies in the securities market information disclosure system, is an important indicator to measure the efficiency of the capital market. Listed companies should disclose the information can be divided into three parts, namely: financial and accounting information, audit information and non-financial accounting information, including financial and accounting information as the focus of the world of corporate governance information disclosure, it is mainly used to evaluate the company profitability and operating conditions and predict future business prospects, the main way to solve the problem of information asymmetry between the users and providers of accounting information, the quality of information disclosure is a cornerstone of the development of the securities market health, directly determines the social resources the allocative efficiency and the effectiveness of the capital market, the quality of accounting information in China, however, is not optimistic; institutional investors, with its professional advantages involved in corporate governance, and can improve the effectiveness of its internal controls, the listed companies operating more standardized and effective of accounting information for decision-making and implementation process, at the same time make it more scientific, standardized, thus contributing to the improvement of the quality of the accounting information. This paper first introduces the connotation and extension of the institutional investors to analyze the meaning of the characteristics of the quality of accounting information to define the scope of this study; After combing the literature on the characteristics and the role of institutional investors, given that the characteristics of the institutional investors affect the quality of accounting information, the possibility of, and to summarize the literature on the impact of the relevant institutional investors at home and abroad on the quality of accounting information found at home and abroad there are still large differences between this study and most studies using data earlier , has not timely reflect our current securities market status quo, it is necessary to do further research on the issue; followed the article discusses in detail the internal and external mechanisms of institutional investors affect the quality of accounting information and logic laid the empirical hypotheses proposed theoretical basis, based on the assumptions and model design ideas, to define the variables, and the use of the data of 2007-2009 in Shanghai and Shenzhen in China cities of 866 listed companies to disclose the reliability and timeliness of three angles, from the extent of earnings management, to measure the relationship between the quality of accounting information and institutional ownership, the study results show that institutional ownership and earnings management significantly negatively correlated positively correlated with the disclosure of reliability, but not significantly, timeliness and disclosure is also a significant positive correlation, the study concluded that our institutions investors holding a certain extent, improve the quality of accounting information of listed companies in China; Finally the results of further play an institutional role, to improve the quality of accounting information, and the inadequacies of the research and the future outlook .

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