【摘要】 从会计信息披露的可靠性、相关性、及时性和客观性的角度入手,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我国上市公司内部人持股与会计信息质量之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:股权分置改革前后,经理层、董事、监事的持股比例均与会计信息质量正相关;股权分置改革使得持股的董事比例与会计信息质量之相关性由不相关变为正相关。更多还原

【Abstract】 Based on reliability,relativity,timeliness and objectivity of accounting information disclosure,with a complex index developed to describe the quality of accounting information and an empirical study executed on the relationship between accounting information quality and insider shareholding through multiple regression analysis,the impact of the practice of shareholder structure reform on the above mentioned relationship has been analyzed.The results of the study show that the proportions of senior executor shareholding,of director shareholding,and of supervisor shareholding are positively related to accounting information quality and the relationship is not affected by shareholder structure reform;meanwhile,the relationship between the shareholding director proportion and accounting information quality changes from non-correlated into positively correlated because of shareholder structure reform.更多还原