上市公司董事会特征对会计信息披露违规的影响研究

发布时间：2018-01-10 01:33

本文关键词：上市公司董事会特征对会计信息披露违规的影响研究　出处：《东北师范大学》2012年硕士论文　论文类型：学位论文

【摘要】：随着中外财务欺诈案的频频曝光，会计诚信备受质疑，会计信息披露违规问题逐渐成为理论界与实务界关注的焦点。会计信息披露违规行为严重影响会计信息质量，损害投资人权益，干扰证券市场秩序。内因是变化的根本，董事会作为上市公司内部最高决策层和会计信息披露的责任人，从根本上影响着会计信息披露违规行为。从董事会特征角度研究会计信息披露违规行为，有助于从根本上找到违规问题的症结，同时也为构建一个合理、有效的董事会治理结构提供了重要依据。本文以实证研究方法为主，，规范研究为辅，较深入地研究了董事会特征和会计信息披露违规行为的关系。文章分三个层次，首先，从理论上分析了会计信息应当具备的质量、造成会计信息披露违规的根源及动机，并对现有的违规类型做了归纳和总结。其次，通过对会计信息披露违规的上市公司进行详细而深入的分析，发现董事会的某些特征确实对会计信息披露违规行为产生了重大影响。最后，基于前两部分的理论分析构建了Logistic模型，在综合运用了描述性统计、配对样本T检验以及回归分析等实证方法的基础上得出了研究结论。结果表明董事会特征中两职合一、独立董事比例、未领薪酬董事比例、次级委员会的数量、董事会会议次数等对会计信息披露违规有显著影响，并有针对性的给出了一些浅显的建议。
[Abstract]:With the frequent exposure of financial fraud cases at home and abroad, accounting integrity has been questioned. The problem of accounting information disclosure violations has gradually become the focus of attention of the theoretical and practical circles. Accounting information disclosure violations seriously affect the quality of accounting information and damage the rights and interests of investors. Interference with the order of the securities market. The internal cause is the root of the changes, the board of directors as the highest decision-making level within the listed companies and accounting information disclosure responsibility. From the fundamental impact of accounting information disclosure violations. From the perspective of the characteristics of the board of directors, the study of accounting information disclosure violations will help to fundamentally find the crux of the problem of violations, but also for the construction of a reasonable. Effective governing structure of the board of directors provides an important basis. In this paper, the empirical research method is the main, the normative research as a supplement, more in-depth study of the relationship between the characteristics of the board of directors and accounting information disclosure violations. The article is divided into three levels, first. This paper theoretically analyzes the quality of accounting information, causes the source and motivation of accounting information disclosure violations, and summarizes the existing types of violations. Secondly. Through the detailed and in-depth analysis of accounting information disclosure violations of listed companies, it is found that some of the characteristics of the board of directors do have a significant impact on accounting information disclosure violations. Finally. Based on the theoretical analysis of the first two parts, the Logistic model is constructed, and descriptive statistics are used synthetically. On the basis of paired sample T test and regression analysis, this paper draws a conclusion. The results show that the characteristics of the board of directors are the combination of two positions, the proportion of independent directors, the proportion of unremunerated directors, and the number of sub-committees. The number of board meetings has a significant impact on accounting information disclosure violations, and gives some simple suggestions.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51

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