财务背景独立董事对会计信息质量的影响——来自创业板上市公司的经验数据-the influence of independent directors on the quality of accounting information in financial background - empirical data from gem listed companies.docxVIP

四川师范大学硕士学位论文pragmatic and the proportion of financial independent directors．This article analyzes the correlation between the dependent variables and the three characteristics of independent directors with the method of descriptive analysis，correlation analysis andbinary Logistic regression analysisThe results show that the ratio of the independent directors who financial background has no effect on the quality of accounting information；The non-academic financial background independent directors are helpless to improve the quality of accounting information；But the independent directors with fi