【摘要】 文章以深圳A股市场173家上市公司为研究样本,以可操纵应计利润作为会计信息质量的代理变量,研究了会计信息质量与自愿性信息披露之间的关系,研究发现,可操纵性应计利润与自愿性信息披露水平呈显著负相关关系,说明降低可操纵性应计利润,提高会计信息质量,有助于促进自愿性信息披露水平的提升。更多还原

【Abstract】 In this paper,we chose 173 listed companies in Shenzhen Stock Exchange as research samples,took discretionary accruals as the variable of the quality of accounting information variable.We examined the relation between the quality of accounting information and the voluntary disclosure,the result shows that there is a negative relationship between the quality of accounting information and the voluntary disclosure,which means that reducing discretionary accruals,enhancing the quality of accounting information could effectively improve the voluntary disclosure of listed companies.更多还原