上市公司股权结构与会计信息质量关系研究

发布时间：2018-10-09 14:45

【摘要】：作为赖以进行投资分析和决策的重要工具，会计信息质量自始至终都是人们关注的焦点，在出现过多次重大财务造假丑闻之后，人们对会计信息质量重要性的认识更是上升到了前所未有的高度。然而，随着问题的不断曝光和研究的深入，上市公司财务造假的手段越来越隐蔽，形成机制也越来越复杂。基于这一背景，本文从股权结构的角度出发，研究其对会计信息质量产生的影响，确定今后的改进方向。论文采用了规范研究与实证研究相结合的方法，文章的第一部分在阐述研究背景的基础上提出研究的目的和意义，而后对股权结构与会计信息质量关系的相关文献进行回顾和梳理，提出研究方法，，确定研究思路。第二部分首先详细分析并界定会计信息质量和股权结构的概念，并综合各权威机构发布的准则和报告，辨析会计信息质量的特征，提出衡量会计信息质量标准的主要方面。作为对实证研究的重要铺垫，文章的第三部分首先列举衡量会计信息质量的方法，对几种常见的衡量指标进行分析和比较，并最终选定较有代表性的一个指标，并给出这一指标的计算公式；之后对股权结构的细分指标及其公式进行阐述，构建研究模型；最后提出股权结构与会计信息质量之间关系的五条假设。第四部分为实证分析，首先抽样收集最新一年度上市公司的财务年报，利用其中的相关数据计算得出实证分析中所需的各项指标，然后对这些指标进行描述性统计分析，直观的了解各变量的特征；而后对全部变量进行相关性分析，确定股权结构与会计信息质量之间存在着联系；最后则对前文建立的模型进行多元线性回归分析，根据回归结果对假设的命题进行判断。文章的最后一部分是对全文工作的总结，针对实证研究结果提出提高会计信息质量的五条建议。
[Abstract]:As an important tool for investment analysis and decision making, the quality of accounting information has always been the focus of attention. After many major financial fraud scandals, People's understanding of the importance of accounting information quality has risen to an unprecedented height. However, with the continuous exposure of the problem and the depth of research, the means of financial fraud of listed companies are becoming more and more hidden, and the formation mechanism is becoming more and more complex. Based on this background, this paper studies the impact of ownership structure on the quality of accounting information and determines the direction of improvement in the future. The first part of this paper puts forward the purpose and significance of the research on the basis of expounding the research background. Then, the paper reviews and combs the relevant documents about the relationship between ownership structure and accounting information quality, puts forward the research methods and determines the research ideas. The second part firstly analyzes and defines the concepts of accounting information quality and ownership structure in detail, synthesizes the standards and reports issued by various authoritative organizations, discriminates the characteristics of accounting information quality, and puts forward the main aspects of measuring accounting information quality standards. As an important foundation for empirical research, the third part of the article first enumerates the methods of measuring the quality of accounting information, analyzes and compares several common measurement indicators, and finally selects a more representative index. The calculation formula of this index is given, then the subdivision index and its formula of equity structure are expounded, and the research model is constructed. Finally, five hypotheses about the relationship between ownership structure and accounting information quality are put forward. The fourth part is the empirical analysis. Firstly, we collect the latest annual financial report of listed companies, then use the relevant data to calculate the indicators needed in the empirical analysis, and then carry out descriptive statistical analysis of these indicators. Intuitively understand the characteristics of the variables; then the correlation analysis of all variables to determine the ownership structure and the quality of accounting information there is a relationship; finally, the previous model for multiple linear regression analysis, The hypothetical propositions are judged according to the regression results. The last part of the article is a summary of the full text, and five suggestions to improve the quality of accounting information are put forward in view of the empirical research results.
【学位授予单位】：南华大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51;F224

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