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《Journal of Finance and Economics》 2007-01
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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
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