An Empirical Analysis Of The Relationship Between The Corporate Governance Structure And The Accounting Earnings Quality In China

In the last few years, the dishonest problem in earnings information in listed company has become a social focus for paying attention to.From the beginning of the 90's of the last century to the beginning of this century,and from the Shenzhen Yuan Ye to the Yinguangxia, trustworthiness problem of the accounting information of the listed company has suffered seriously challenge.However there has no proof that expresses the changing of accounting standard will bring the better accounting information quality.What would be the reason to cause the accounting information not true, and earnings quality not high? This paper regard the birth of the earnings information as the point of departure, discussing to affect the related factor of the business enterprise surplus information quality, and comfirming the most basic reason which effects the earnings information quality is the corporate governance structure of the listed company . Then well have an empirical analysis of the relationship between the corporate governance structure and the accounting earnings quality in China.The evidence analysis result expresses, the listed company ownership of a share concentrates too or scatter about too are all disadvantageous to the exaltation of the earnings information quality .The paper Still confirmed to improve the earnings information quality through increasing the tradable stock and decreasing the national and legal person stock. From the characteristic of the board of directors and supervisor, we found the director who is stockholder would be joined with lower earnings information quality, but the supervisor will promote the earnings information quality in our country. Moreover we still discovered independent director in listed company in our country is not real independent,But there is no relationship had been found between the board of directors scale or the supervisor scale and the earnings information quality.