股权结构与会计透明度的相关性研究-会计学专业论文.docxVIP

Abstract Accounting transparency is an important research area on corporate governance, and the disclosure of accounting information is a fundamental corporate governance mechanism. At present, internal and abroad scholar have been made out large numbers of empirical study on Influence of corporate governance structure to the accounting transparency. But the single research of relationship between the ownership structure and accounting transparency are relatively less. And the expert research of the Influence of controlling shareholders to the accounting transparency which based on ownership high-centralization is much more less. Therefore, this paper would base on the presently ubiquitous agency problems between the large holder and small holder. First, based on the effect of controlling right and shareholders’ characters, this paper has examined the influence of Controlling Shareholders to the accounting transparency. Next, this paper has researched the relationship between the separation of controlling right and ownership. This article is divided into five parts. Part I: Introduction, Introduce this subject background, related literature review, topics motivation, research ideas and research methods, research framework and thinking arrangements. Part II: Related theoretical analysis between the Ownership Structure and Accounting Transparency. First, the article has marked off the concept of accounting transparency, and emphasis explained the reasons of this paper have selected the Earnings quality and disclosure quality measured accounting transparency. Next, this paper has used the “Entrenchment effect” and “Alignment effect” of centralized ownership, the separation of controlling right and ownership etc theories to analyze the correlation of Ownership Structure and Accounting Transparency. Part III: The paper using the discretionary accruals from Jones model to measure earnings quality and using information disclosure sub-test rating in Shenzhen security marke