市场化进程 独立董事与会计信息质量—基于深交所a股上市公司经验数据-independent directors and accounting information quality in marketization process - based on empirical data of shenzhen stock exchange a - share listed companies.docxVIP

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市场化进程 独立董事与会计信息质量—基于深交所a股上市公司经验数据-independent directors and accounting information quality in marketization process - based on empirical data of shenzhen stock exchange a - share listed companies.docx

市场化进程 独立董事与会计信息质量—基于深交所a股上市公司经验数据-independent directors and accounting information quality in marketization process - based on empirical data of shenzhen stock exchange a - share listed companies

upwithobjection,thecompanypresentthelowerqualityofaccountinginformation;numbersofindependentdirectorspart-timejobs,allowancearepositivelyrelatedwithqualityofaccountinginformation,explainingindependentdirectorsinourcountryhavefewpart-timejobs,soitdoesntaffecttheirnormalwork;allowances’incentiveeffectisobvious.Inaddition,wefindthatinthehighmarketablearea,theindependentdirectorsobjectionandallowancehavegreatereffectsonthequalityofaccountinginformation;thenumbersofindependentdirectors’part-timejobsintheprocessoflowmarketableareainsteadaffectmoreandtheyaresignificantpositivecorrelation.Inacertainex

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