上市公司董事会特征对会计信息质量的影响分析

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1、●ABSTRACTTheconstructionandgovernanceoflistedcompanyhasbeenahotissueintheoristsandpractice．Manylistedcompaniesmodifiedthefinancialstatementthroughavarietyofmeansfortheirowninterestsortheinterestsofenterprises，whichaffectsthequalityoftheaccountinginformation．Asanadministrationwhichhascompulsorytosup

2、ervisethedisclosedfinancialstatements，theboardofdirectorsofthecompanyhasaresponsibilitytoensurethequalityofthefinancialstatementwhichtheinvestorsandstakeholdersmakeinvestmentdecisionson．nisthesisputforwardthecountermeasuresofperfectingthesystemoftheboardofdirectorsforimprovingthequalityofaccounting

3、informationbyanalyzinghowthecharacteristicsoftheboardofthelistedcompaniesinfluencethequalityofaccountinginformation．Thesecountermeasuresnotonlywouldbehelpfulforthedevelopmentoftheboardofdirectorsofthelistedcompanies，butalsomaintaintheinterestoftheinvestors．nisthesisanalyzedthecontentoftheboardofdir

4、ectorsoflistedcompanyandthequalityoftheaccountinginformationbythestandardresearch．Meanwhile，onthebasisoftheanalysisoftheproblemsthattheboardofdirectorshaveandthepresentsituationoftheaccountinginformationquality,thethesisanalyzedhowthecharacteristicsoftheboardofthelistedcompaniesinfluencethequalityo

5、ftheaccountinginformation．Thenthisthesisusedtheempiricalanalysismethodtotestonthebaseofthestandardresearch．Firstly,itputforwardtheassumptionsandfoundoutthedependentvariablebytheeamingsmanagementmodel．Then，itdefinedvariablesandputforwardthreecontrolvariables(thesizeofthecompany,therateofassetsandlia

6、bilitiesandtherateofnetprofitonnetasserts)．Finally,itusedthestatisticalsoftwareSPSS19．0tomakeanempiricaltestonhowtheboardleadershipcharacteristics，structurecharacteristics，behaviorcharacteristicsandmotivationalfeaturesinfluencethequalityofaccountinginformation．Conclusion：功eseparationofthechairmanan

7、dthegeneralmanagerishelpfultoimprovethequalityoftheaccountinginformation；Increasingtheproportionofindependentdirectorshasnoeffectonimprovingthequalityofaccountinginformation；Thespecialcommitteeestablishment