董事会特征对上市公司会计信息披露学质量的影响分析.docxVIP

东 东 华 大 学 旭 h 工 商 管 理 学 院 会 计 学 硕 士 学 位 论 文 关键词： 董事会特征 独立董事个人特征 信息披露质量 专业背景 多元 logistic 回 归 11 A b A b s t r a c t A b str a c t In m o d ern cap ital m ark et,the high qu ality o f in form ation disclo sure can b rin g m an y ben efits o f im p ro v e cap ital m ark et allo cation efficiency an d redu ce th e cost o f equity tradin g etc.A t presen t,T h ere are m an y p rob lem s of in form ation d isclo sure in ou r m arket. T h e qu ality of accountin g in form ation disclo su re of listing C orporation is still to b e im p rov ed . T h erefo re, to find th e factors th at affect th e qu ality o f accou nting in form atio n disclosure of listing C orporation , in order to im prove the quality of accou ntin g in form ation d isclo sure b ecom es im p ortan t to solv e th e p roblem . T h is p ap er stu d ies th e bo ard o f directors w h ich is the co re elem en ts in th e internal gov ernance o f listing C orporation in flu en ce to the quality of accoun ting in form ation disclosu re, m ain ly from b asic ch aracteristics o f th e b o ard an d the p erson al ch aracteristics of indep end ent directo rs. S o far, th ere are m an y literatu res ab out b asic ch aracteristics o f the b oard . H ow ev er th e co nclu sion is in con sistent. T h e research ab ou t p erson al ch aracteristics o f in dep en d ent directors w as v ery less.In th is p aper,w e aim ed at usin g th e latest d ata an d m o re refin ed m eth od s to v erify contro versial conclusion . T h is p ap er first su m m arizes the dom estic an d fo reign relevan t literatures sum m arized th e related th eoretical b asis an d illu strates th e curren t situ atio n ,an alyzin g the characteristics o f b o ard of directors and indep endent directors p erson al characteristics affecting the d isclo sure qu ality of accoun tin g in form ation ，thro ugh th e estab lishm ent o f m u ltino m ial lo g istic m od elu sin g the n ew est S h enzh ens m ain board d ata to