Full-Text Search:
Home|Journal Papers|About CNKI|User Service|FAQ|Contact Us|中文
《Journal of Finance and Economics》 2007-01
Add to Favorite Get Latest Update

Corporate Governance and Quality of Accounting Information:An Empirical Research

DU Xingqiang, WEN Riguang (Accounting Department, Xiamen University,Xiamen 361005, China)  
This paper constructs a comprehensive index about the quality of accounting based on earning management, and adopts Poisson regression to empirically analysis the relevance between the six levels of corporate governance and the quality of accounting information, the six levels include stock structure, compensation scheme of management, ultimate owner difference, the numbers of management, stock incentive and meeting frequency.
【Fund】: 国家自然科学基金资助项目(70302012);; 教育部新世纪优秀人才资助项目。
【CateGory Index】: F270;F233
Download(CAJ format) Download(PDF format)
CAJViewer7.0 supports all the CNKI file formats; AdobeReader only supports the PDF format.
【References】
Chinese Journal Full-text Database 10 Hits
1 HU Guo-liu~(1,2),HAN Cong-hui~3(1.School of Management,Hainan University,Haikou,570228,P.R.China;2.Mobile Postdoctoral Stations,Southwestern University of Finance and Economics,Chengdu,610074,P.R.China;3.School of Economy,Hainan University,Haikou,570228,P.R.China);An Empirical Research on the Relationship between Top-management Salary and the Quality of Accounting Information[J];Journal of Beijing Forestry University(Social Sciences);2009-04
2 HE Xiao-yang(Postdoctoral Research Station of Peking University,Beijing 100036,China);Earnings Management and the Firm′s Debt Maturity Structure[J];Commercial Research;2011-05
3 DU Xing-qiang,ZHOU Ze-jiang(Accounting Department of Management School,Xiamen University,Xiamen 361005,China);The Quality of Accounting Information and Corporate Governance:Some Empirical Evidence Underlying Chinese Capital Markets[J];Collected Essays on Finance and Economics;2007-03
4 ZENG Qing-sheng(Institute of Accounting and Finance,Shanghai University of Financeand Economics,Shanghai 200433,China);On Delays in Insider Trading Disclosure of Listed Companies and Its Economic Consequences:Evidence from Shanghai Stock Market[J];Journal of Finance and Economics;2011-02
5 LIN Lin1,2 PAN Yan1(1.Fuzhou University,Fuzhou 350002;2.Fujian Jiangxia College,Fuzhou 350108);Corporate Governance and Timeliness of Corporate Internet Investor Relationship Management:An Empirical Research on China's Top 100 Listed Companies[J];Finance and Trade Research;2011-05
6 Wang Yuchun1,Feng Cun2(1.Nanjing University of Finance and Economics,Nanjing 210046,China; 2.Nanjing metro company limited affiliated company of operation,Nanjing 210012,China);Market Reaction to the Information Disclosure Quality of Listed Companies in Shenzhen Security Market[J];Industrial Economics Research;2012-04
7 LIU Gu-jin1,2(1.Institute of Accounting,University of Science and Technology of Hunan,Xiangtan 411201,China;2.Hunan Institute Industry Research Base,Xiangtan 411201,China);Relationship between the Capability of Company Governance and the Quality of Company Information Disclosure[J];Systems Engineering;2010-09
8 GUO Gui-hua,SONG Qing(College of Economic and Management,Shi He Zi University,ShiHeZi 832000,China);Correlation Research on Corporate Governance Structure and the Quality of Accounting Information[J];Journal of Guangxi University of Finance and Economics;2012-06
9 WEN Ri-guang(School of Business,Jiaxing University,Jiaxing 314001,China);Disclosure Quality of Accounting Information:an Empirical Research from Macro Aspect[J];Humanities & Social Sciences Journal of Hainan University;2008-04
10 ZHOU Ze-jiang(School of Management,Xiamen University,Xiamen,Fujian 361005,China);An Empirical Study on the Relationship between Share-holding Stockholder,Management Buyout and Accounting Information Quality——Viewing from Surplus Value Relevance[J];Journal of Henan Institute of Financial Management;2008-04
China Proceedings of conference Full-text Database 4 Hits
1 Yehua (Minzu University of China, Beijing, 100081);Timeliness Research on Listed Companies’ Financial Information Disclosure——Empirical Analysis Based on Chinese Listed Companies’ Data[A];[C];2009
2 Yehua (Minzu University of China, Beijing, 100081);Timeliness Research on Listed Companies’ Financial Information Disclosure——Empirical Analysis Based on Chinese Listed Companies’Data[A];[C];2009
3 Xu Songtao(School of Accounting,JiuJiang University);Institutional Background and Enterprise's Recognization Liabilities of Asset Retirement Obligation——Study Based on Extractive Industries in China Listed Companies[A];[C];2012
4 Huang zheng(Business School of Northeast Normal University 130117);An Empirical Study of the Effect of Supervisor Board Characteristics on Illegal Disclosure of Listed Companies[A];[C];2012
【Citations】
Chinese Journal Full-text Database 1 Hits
1 Liu Liguo;An Empirical Research on the Relationship between Corporate Governance and the Quality of Accounting Information[J];Accounting Research;2003-02
【Co-citations】
Chinese Journal Full-text Database 10 Hits
1 XU Hong(Department of Accounting,Nanjing University,Nanjing,Jiangsu 210093);An Analysis of the Accounting Information Quality by Property Right and Game Theory[J];Journal of Anhui University(Philosophy & Social Sciences);2008-04
2 FAN Xing-Jian,HU Cheng(Accounting School,Southwestern University of Finance and Economy,Chengdu 610074,China);Accounting Regulating and Flexibility of Accounting Regulation[J];Journal of Beihua University(Social Sciences);2007-01
3 TAN Jiang-hui(Zhongnan University of Economics and Law,WuHan,430064);The Distortion Of Accounting Information And The Perfection Of Corporate Governance[J];The Border Economy and Culture;2005-12
4 Xu Hong(Department of Accounting,Nanjing University,Nanjing,Jiangsu 210093,China);Game Analysis of Property for Reliability and Relevance of Accounting Information[J];Journal of Beijing Technology and Business University(Social Science);2008-02
5 LI Chang-qing, GUAN Lian-yun (School of management,Xiamen University,Xiamen,361005);An Empirical Research on the Relationship BetweenOwnership Structure and Earnings Management[J];Commercial Research;2004-19
6 XIONG Ya(Accounting College,Chongqing Business University,Chongqing 400067,China);The Improvement of Enterprise Accounting Information Quality[J];Commercial Research;2005-09
7 HOU Xue-jun,FU Yu-wei(School of Economics and Management,Harbin Engineering University,Harbin,Heilongjiang 150001,China);On Information Disclosure Demand About Corporate Core Competence[J];Commercial Research;2006-05
8 YANG Xiang-yang1,WANG Wen-ping2 (1.School of Economics and Management,Huaiyin Polytechnic Institute,Huai′an,223001,China;2.School of Economics and Management,Dongnan University,Nanjing 210096,China);The Empirical Research on Relationship among Ownership Struture,Characteristic of the Board of Directors and Accounting Information Fraud[J];Commercial Research;2009-05
9 CHAI Bin-feng1,2 (1.School of Business,Nanjing University,Nanjing 210093,P.R.China; 2.School of Finance and Accounting,Zhejiang Gongshang University,Hangzhou 310018,P.R.China);New Accounting Standards,Ownership Structure and Earnings Management:Based on the Evidence of the Private Listed Companies[J];Journal of Chongqing University(Social Science Edition);2012-01
10 LI Jin (School of Management,Shandong University,Jinan 250100,China);Discussion on Financial Governance of Listed Companies in China[J];Journal of Chongqing Institute of Technology;2005-10
China Proceedings of conference Full-text Database 10 Hits
1 ;Background of independent directors and accounting information quality on the circulation companies[A];[C];2009
2 ;The Effect of Controlling Owners on Companies Value Among Chinese Listed Companies-Based on Evaluation of Real Control-degree of Block-holders[A];[C];2004
3 Jiashu Ge Xingqiang Du Department of Accounting, Xiamen University, Xiamen, Fujian, China 361005;Accounting Information,Corporate Governance and Accounting Standards:Theoretical Analysis,Game Theory Interpretation and Historical Evidence[A];[C];2008
4 Zhuquan Wang College of Management,Ocean University of China, Qingdao,Shandong,China 266071;The Externality of Financial Disclosure and the Quality of Accounting Information:A Perspective from Stakeholders[A];[C];2008
5 Xingqiang Du~1 and Chuanjin Qi~2 1.Department of Accounting\Center for Accounting Studies, Xiamen University,Xiamen,Fujian,China 361005 2.Everbright Securities CO.,LTD,Shenzhen,Guangdong,China 518035;Managerial Ownership and Corporate Performance:The Model Explanatory Power,Endogeneity and the Industry Competition[A];[C];2008
6 Li bei-you1,Su wei-dong2;Board Features and Quality of Information Disclosure[A];[C];2010
7 ;The Effect of Controlling Owners on Governance Efficiency Among Chinese Listed Companies——Based on Evaluation of Control-degrees of Block-holders[A];[C];2004
8 LIU Xin-shi (School of Business Administration,Henan Universit 475001);The Research of Accounting Information Property Right[A];[C];2006
9 ;公司治理质量与盈余质量——基于中国治理指数(CCGI~(NK))的初步证据[A];[C];2006
10 Tian kunru & Xu jianfeng & Qi xuan (Tian jin University of Financial and Economic 300222);The analyzing to Status quo、Problems and Countermeasures of Accounting information transmission mechanism which based on the corporate governance in our country[A];[C];2006
【Co-references】
Chinese Journal Full-text Database 10 Hits
1 Li Yun ying (Chengdu Seamless Steel Tube Co.,Ltd.,Chengdu 610069,China);Analysis for the Accounting Message Quality of the Enterprises[J];Sichuan Nonferrous Metals;2002-02
2 XU Hong(Department of Accounting,Nanjing University,Nanjing,Jiangsu 210093);An Analysis of the Accounting Information Quality by Property Right and Game Theory[J];Journal of Anhui University(Philosophy & Social Sciences);2008-04
3 NIU Yong-qin(Accounting Department,Anhui Business College of Vocational Technology,Wuhu 241002,China);Causes and Countermeasures of Earnings Management Practiced by China’s Listed Companies[J];Journal of Anhui Business College of Vocational Technology;2007-03
4 SUN Ai jun, CHEN Xiao yue (School of Economics and Management, Tsinghua University, Beijing 100874, China);Information Content of Accounting Earnings ——Is China's Stock Market Earnings-Driven?[J];Journal of Peking University(Humanities and Social Sciences);2002-01
5 GAO Yu-xiang, ZHANG Qiu-sheng, YANG Hang, ZHANG Jin-xin (Center for Chinese M&A Research,Beijing Jiaotong University, Beijing 100044, China);Corporate Governance Effect in China Listed Corporate Control Market: An Empirical Analysis[J];Journal of Beijing Jiaotong University(Social Sciences Edition);2004-02
6 HUANG Min-hui (Beijing Institute of Economic Management, Beijing 100102, China);Rational analysis of account information distortion in SOEs[J];Journal of Beijing Economic Management Institute;2004-03
7 Wang Dan (School of Humanity and Law,BUCEA Beijing 100044);Advantages and Disadvantages of Forbidding Insider Trading[J];Journal of Beijing University of Civil Engineering and Architecture;2009-03
8 HU Guo-liu~(1,2),HAN Cong-hui~3(1.School of Management,Hainan University,Haikou,570228,P.R.China;2.Mobile Postdoctoral Stations,Southwestern University of Finance and Economics,Chengdu,610074,P.R.China;3.School of Economy,Hainan University,Haikou,570228,P.R.China);An Empirical Research on the Relationship between Top-management Salary and the Quality of Accounting Information[J];Journal of Beijing Forestry University(Social Sciences);2009-04
9 Yao Lijie(Accounting Department, School of Economics & Management, Tsinghua University, Beijing 邮政编码);Retrospect and Prospect on the Research of the Usefulness of Accounting Earnings[J];Journal of Beijing Technology and Business University;2005-04
10 Zhao Bao-qing (Accounting School, Beijing Technology and Business University, Beijing 100037, China);The Phenomenon of “Low-price Entering Pattern Audit Pricing” and its Impact on Auditing Independence[J];Journal of Beijing Technology and Business University(Social Science);2007-03
China Proceedings of conference Full-text Database 2 Hits
1 ;与“会计准则能提高会计信息质量吗”一文商榷[A];[C];2005
2 Wang Lin Men Rong Beijing Jiaotong University;The Empirical Study on the Impacts of Other Comprehensive Income Disclosures on Eamings Management[A];[C];2011
【Secondary References】
Chinese Journal Full-text Database 10 Hits
1 ZHANG Xing-liang1,2,OU Li-ping1 (1.School of Accounting,Zhongnan University of Economics and Law,Wuhan,Hubei 430023,China;2.Business School,Jiaxing University,Jiaxing,Zhejiang 314001,China);Pyramidal Structure and Reliability of Accounting Earnings:Evidence from Chinese Private Listed Companies[J];The Theory and Practice of Finance and Economics;2010-06
2 CHEN Hui,WANG Qian-yuan(Guangdong University of Finance,Guangzhou 510521,China);Does Investor Protection Have Stock Liquidity Effect? Evidence from China's High Frequency Trading Data[J];Contemporary Finance & Economics;2012-04
3 Li Juanbo1,Wang Jihua2(1.Research Institute for Fiscal Science,Ministry of Finance,Beijing,100142,China;2.Min Sheng Life Insurance Company,Beijing100026,China);The Function of Accounting Information Transparency on Resources Allocation Efficiency[J];Contemporary Economy & Management;2010-11
4 Zhang Yiming;Research on the Product Market Power,Corporate Governance and Stock Market Liquidity[J];Studies of International Finance;2012-03
5 Huang Fuguang Li Xiwen Li Guang;A Review on Earnings Management:Based on the Motivation of IPO[J];Review of Corporate Governance;2010-04
6 Hou Xiaohong Zhao Lingmin(China University of Mining and Technology,Xuzhou 221116,China);The Impact of Corporate Governance on the Value Relevance of Fair Value[J];Journal of Industrial Technological Economics;2012-10
7 He Jie Wang Guo Li Sheng She Ji;Information Disclosure Behavior,Market Reflection and Corporate Governance Structure——An Empirical Analysis in Notice of Clarification in China[J];Review of Corporate Governance;2011-02
8 MAO Zhi-zhong(Accounting School,Anhui University of Finance and Economics,Bengbu 233030,China);Independence and Competency of Independent Directors and Corporations' Financial Fraud——Evidence from China's Listed Companies in 2006~2009[J];Journal of Anhui Science and Technology University;2012-06
9 TANG Chang-sheng ( Department of Accounting,Anhui Business Vocational College,Hefei,231131,Anhui);The Exploration of the Public Company Accounting Transparency[J];Journal of Bengbu College;2013-04
10 Ran Guanggui;Zhao Dewu;;Selection of Internal Supervision Patterns for Listed Companies: A Review[J];Finance & Economics;2014-03
China Proceedings of conference Full-text Database 6 Hits
1 Wang lin (Dept. of Accounting, Fuzhou University, 350001, China);Empirical studies of chinese listed company's board characteristics and financial fraud[A];[C];2009
2 ;上市公司内部控制信息披露质量及其影响因素研究——基于公司治理视角的经验证据[A];[C];2010
3 He Jie1; Wangguo2; Lisheng3 (School of business administration ,Southwest University of Finance & Economics , Chengdu 610074,China);Information Disclosure Behavior, Market Reflection & Corporate Governance Structure——An Empirical Analysis in Notice of Clarification in China[A];[C];2010
4 ;独立董事对国有上市公司信息披露质量影响的实证研究[A];[C];2011
5 Huang zheng(Business School of Northeast Normal University 130117);An Empirical Study of the Effect of Supervisor Board Characteristics on Illegal Disclosure of Listed Companies[A];[C];2012
6 ZHOU Lan,XIE Hai-qiang (School of Business Administration,Hunan University,Changsha 410079,China);Economic Fluctuation,Corporate Credit Financing and Information Transparency[A];[C];2013
【Secondary Citations】
Chinese Journal Full-text Database 1 Hits
1 Chen Xiao & Jiang Dong;Ownership Pluralization,Firm Performance and Industry Competition[J];ECONOMIC RESEARCH JOURNAL;2000-08
©2006 Tsinghua Tongfang Knowledge Network Technology Co., Ltd.(Beijing)(TTKN) All rights reserved