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Research on the Effect of Internal Governance Structure of Companies on Accounting Information Transp Arency

Author: LanSuYing
Tutor: FanLiMin
School: Guangxi University
Course: Business management
Keywords: Internal governance structure Transparency of accounting information Listed companies Information Disclosure
CLC: F275
Type: Master's thesis
Year: 2011
Downloads: 88
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Abstract


Improve transparency of accounting information not only helps to protect the interests of the majority of investors , and promote the healthy development of listed companies , but also beneficial for the improvement of the efficiency of resource allocation in capital markets . However, the transparency of accounting information of listed companies in China in general is not high , the fundamental reason is that the internal governance structure of listed companies flawed . In order to improve the transparency of accounting information of listed companies , and to promote the healthy development of the capital market , we must improve the internal governance structure , improve the efficiency of corporate governance . In this paper, the definition of the transparency of accounting information be sorted and summarizes the relevant literature on the basis of defined depth analysis on the status quo of the transparency of accounting information in China , as well as causing the root cause of the low transparency of accounting information . 2005-2009 the Shenzhen Stock Exchange Main Board of the A-share listed companies as research samples , empirical research by to build ordinal regression model for the relationship between internal corporate governance structure and accounting information transparency , to explore the impact of our internal governance structure of the transparency of accounting information . The empirical results show that ownership concentration and the transparency of accounting information significantly negatively correlated with the size of the board of directors and the transparency of accounting information has a significant positive correlation , the equity balance degree , the executives stake and the establishment of the Audit Committee to improve the transparency of accounting information , the National proportion of shares , the proportion of independent directors , the chairman and general manager two jobs - one, the size of the board of supervisors , the number of meetings of the board of supervisors had no significant effect on the transparency of accounting information . According to the conclusions of this article from the angle of the ownership structure, board system of supervisors , executives incentive mechanisms discussed countermeasures to improve the transparency of accounting information of listed companies in China , prompting the listed companies to optimize the internal governance structure , improve the level of disclosure of accounting information , the promotion of China's capital the healthy development of the market .

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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