【摘要】 从上市公司会计的多个信息披露的角度入手,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管理层规模与会计信息质量之间的关系进行了实证研究,并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:在股权分置改革前后,董事会规模、监事会规模与会计信息质量之间的关系并不一致;独立董事规模与会计信息质量之间没有相关性。更多还原

【Abstract】 From disclosure of accounting information in listed company,this paper constructs a composite index for the quality of accounting information.An empirical analysis is executed on the relationship between the quality of accounting information and management size through multiple regression analysis.The results show that the director board size,the supervisory board size are not consistent related to the quality of accounting information before or after the shareholder structure reform,and there are no any relationship between the independent director size and the quality of accounting information.更多还原