公司治理对会计信息披露质量影响的实证分析

发布时间：2018-06-07 19:29

本文选题：农业上市公司 + 公司治理　；参考：《安徽农业大学》2014年硕士论文

【摘要】：自第一家农业上市公司以来,到2013年底,我国农业上市公司已达39家,因此也越来越多的利益相关者关注农业上市公司的发展与进步。随着经济的发展和改革开放的深入,我国证券市场从无到有,经过三十多年的发展,已经具备相当的规模,但依然处于发展阶段。财务制度不健全、信息披露机制不完善、信息披露不及时、关联交易多、内部控制差等已成为许多上市公司的共同问题,农业上市公司也不例外。当前,公司治理对会计信息披露质量影响的研究已有很多,不管是在理论研究还是在实证方面。本文选取在深圳证券交易所上市的24家农业上市公司为研究对象,在对国内外研究现状进行综述和总结的基础上：对农业上市公司的现状、存在的问题、特点、公司治理基本理论和会计信息披露基本理论进行介绍；再进行实证分析,首先用Excel对所得数据进行初步处理,得到所求变量数据,再利用spss软件对农业上市公司的数据进行最终处理,包括描述性统计、相关分析和回归分析等,探寻公司治理因素与会计信息披露质量之间存在的关系,最终根据所得实证分析结果,从公司治理的角度对提高会计信息披露质量提出合理的对策与建议。本文的不同之处在于：(1)本文通过实证研究的方法,以公司治理的视角为出发点,探索其对会计信息披露质量的影响。现有的研究大多数是以公司内部治理或者外部治理的角度,来对会计信息披露质量进行研究,并且当前取得的成果屈指可数。(2)本文以会计信息评级为因变量,以第一大股东持股比例、股东集中度、监事会规模、独立董事与上市公司所在地是否一致等8个变量为自变量,在结合各自变量属性的基础上,建立了二者之间的Logistic回归模型,通过性描述统计分析、相关分析及回归分析,实证结果证明：2010-2012年在深圳证券交易所上市的农业上市公司,第一,独立董事与上市公司工作地点是否一致与会计信息披露质量的高低无关；第二,第一大股东持股比例、董事会开会次数、监事会规模、每股收益、成长性的提高能显著改善会计信息披露质量；第三,股权集中度与会计信息披露质量负相关,在农业企业公司治理中即前五大股东持股比例的提高会降低会计信息披露质量。进而提出相应的对策与建议：①优化股权结构；②完善董事会会议内容,合理构建监事会规模；③健全法律法规,加强监管力度；④完善会计准则,加强会计信息披露管制；⑤完善对经营人员的约束机制,保障会计人员的合法权益；⑥强化注册会计师队伍建设,提高注册会计师整体素质。
[Abstract]:Since the first agricultural listed company, by the end of 2013, there have been 39 agricultural listed companies in China, so more and more stakeholders pay attention to the development and progress of agricultural listed companies. With the development of economy and the deepening of reform and opening up, the stock market of our country has developed from nothing to existence. After more than 30 years of development, it has already had a considerable scale, but it is still in the stage of development. The financial system is not perfect, the information disclosure mechanism is not perfect, the information disclosure is not timely, the related party transactions are many, the internal control is poor and so on has become the common problem of many listed companies, agricultural listed companies are no exception. At present, there are many researches on the impact of corporate governance on the quality of accounting information disclosure, both in theoretical and empirical aspects. This paper selects 24 agricultural listed companies listed on Shenzhen Stock Exchange as the research object, on the basis of summarizing and summarizing the current research situation at home and abroad: the current situation, existing problems, characteristics of agricultural listed companies, The basic theory of corporate governance and the basic theory of accounting information disclosure are introduced. The final data of agricultural listed companies are processed by spss software, including descriptive statistics, correlation analysis and regression analysis, to explore the relationship between corporate governance factors and the quality of accounting information disclosure. Finally, according to the results of empirical analysis, reasonable countermeasures and suggestions are put forward to improve the quality of accounting information disclosure from the perspective of corporate governance. The difference of this paper lies in: (1) this paper explores the impact on the quality of accounting information disclosure from the perspective of corporate governance through the method of empirical research. Most of the existing research is to study the quality of accounting information disclosure from the perspective of corporate internal governance or external governance, and the current results are few. 2) this paper takes the rating of accounting information as dependent variable. Taking eight variables as independent variables, such as the proportion of the largest shareholders, the degree of concentration of shareholders, the scale of the board of supervisors, whether the independent director is consistent with the location of the listed company, the logistic regression model between them is established on the basis of the attributes of their variables. Through descriptive statistical analysis, correlation analysis and regression analysis, the empirical results show that the agricultural listed companies listed on Shenzhen Stock Exchange from 2010 to 2012, There is no relationship between the consistency of independent directors and the workplace of listed companies and the quality of accounting information disclosure. Second, the proportion of the largest shareholders, the number of board meetings, the size of the board of supervisors, and the earnings per share. The increase of growth can significantly improve the quality of accounting information disclosure. Thirdly, the ownership concentration is negatively correlated with the quality of accounting information disclosure. In the corporate governance of agricultural enterprises, that is, the increase of the proportion of shareholdings of the top five shareholders will reduce the quality of accounting information disclosure. And then put forward the corresponding countermeasures and suggestions to optimize the ownership structure of the board of directors meeting content, reasonable construction of the board of supervisors to improve the scale of laws and regulations, strengthen supervision and improve accounting standards, strengthen the regulation of accounting information disclosure; (5) perfecting the restraint mechanism for the operators, ensuring the legitimate rights and interests of the accountants, strengthening the construction of the contingent of certified public accountants and improving the overall quality of the certified public accountants.
【学位授予单位】：安徽农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F271;F275

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