创业板上市公司治理结构对会计信息披露质量的影响研究

发布时间：2018-02-02 19:35

本文关键词： 创业板上市公司治理结构会计信息披露质　出处：《东北农业大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国的创业板在被提出之后,经历了十年的摸爬滚打才得以正式成立,这个历史性的时间为2009年10月23日。它是一个专门协助具有高成长性的新兴创新公司,尤其是高科技公司的筹资,同时进行资本运作的市场。它不同于主板市场,在主板上市的公司多数是规模大且较成熟。而就创业板而言,它则更为着眼于公司的发展潜质与其成长能力,可以说它比主板市场更具有前瞻性。考虑到创业板的高风险,所以它更为关注的是其信息的披露。我们都知道,合理有效的公司治理是使得会计信息披露更加及时、可靠、真实和完整的必要条件。最近几年,公司治理结构对会计信息披露质量影响的这一问题,不管是在理论界还是实务界,都是各大学者研究的一个热点。本文在结合理论分析与实证研究这两种方法基础上,基于我国创业板市场这一板块,来分析讨论公司治理结构究竟能对会计信息披露质量产生什么样的化学作用。本文首先对国内外前辈们的研究分层次的进行了整理、综述；在相解释了创业板、上市公司治理结构、会计信息披露等相关基本概念与基础理论后,对它们的现状又进行了描述与分析,以此达到对本文的研究主题有个大致的了解；在此之后,本文选取了创业板上市公司2010至2012三年中704个符合要求的样本数据,以此为研究对象,用以进行本文的实证部分。本文参考了大多数学者的方法,用深圳证券交易所对上市公司每年进行信息披露考评的考核结果来量化会计信息披露质量,将其作为被解释变量；解释变量的选取分别从以下儿个方面入手：股权结构方面选取了机构投资者持股比例；董事会方面则选择了董事会持股比例、董事会会议次数、董事长与总经理两职分离情况、董事会下设机构中委员会的个数；其他方面选取了管理层薪酬,以上各个变量为本文的解释变量；同时将审计意见、公司成长能力、公司盈利能力以及公司规模做为控制变量来辅助进行实证分析。最后,依据实证检验所得出的结果,提出了改善公司治理结构的政策与建议,同时希望此举可以提高会计信息披露质量,达到一举两得的效果。
[Abstract]:After being put forward, the gem of our country has gone through ten years before it was formally established. This historic date is October 23rd 2009. It is a special aid for the financing of new and innovative companies with high growth, especially high-tech companies. At the same time, the capital operation of the market. It is different from the main board market, the majority of companies listed in the main board is large and mature. As for the gem, it is more focused on the development potential of the company and its ability to grow. It can be said to be more forward-looking than the main board market. Considering the high risk of the gem, it is more concerned about its information disclosure. We all know. Reasonable and effective corporate governance is a necessary condition for accounting information disclosure to be more timely, reliable, true and complete. In recent years, corporate governance structure affects the quality of accounting information disclosure. Whether in theory or practice, it is a hot spot for scholars. Based on the theoretical analysis and empirical research, this paper based on the gem market in China. To analyze and discuss what kind of chemical effect the corporate governance structure can have on the quality of accounting information disclosure. After explaining the basic concepts and theories of gem, listed company governance structure, accounting information disclosure and so on, this paper describes and analyzes their current situation. In order to achieve a general understanding of the subject of this paper; After that, this paper selects 704 sample data of gem listed companies from 2010 to 2012, taking this as the research object. This paper refers to the methods of most scholars and quantifies the quality of accounting information disclosure by using the results of the annual information disclosure evaluation of listed companies conducted by the Shenzhen Stock Exchange. Take it as a variable to be explained; The selection of explanatory variables starts from the following aspects: the ownership structure of institutional investors; The board of directors chooses the proportion of the board of directors holding shares, the number of meetings of the board of directors, the separation between the chairman and the general manager, and the number of committees in the organization under the board of directors; Other aspects of the selection of management compensation, the above variables are the explanatory variables of this paper; At the same time, the audit opinion, the growth ability of the company, the profitability of the company and the size of the company are used as control variables to assist the empirical analysis. Finally, according to the results obtained from the empirical test. This paper puts forward the policies and suggestions to improve the corporate governance structure, and hopes that this will improve the quality of accounting information disclosure and achieve the effect of killing two birds with one stone.
【学位授予单位】：东北农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F832.51;F271

【共引文献】