The Positive Research Of The Relationship Between The Corporate Governance And Earnings Quality

Recently,many people have focused on the problem on the relationship between corporate governance and the quality of accounting information(QAI). Domestic scholars have also given attention to the issue, but most of these researches are the normative analyses that aren't very complete and enough, and empirical researches are very few. Hence, this dissertation attempts to examine the relationship between corporate governance and earning quality, which is an important part of QAI ,through systemic theoretical analysis and empirical research.This is a summary about "corporate" and "earnings quality" in the first part of the dissertation ,and the empirical researches is the main part.What is more,we construct a new modle in the dissertation.This paper consists of seven parts:Part one introduces research intention and research method of the thesis.Part two explores the theory of corporate governance and the earnings quality.Part three explores the relationship between the corporate govermance and the earnings quality.Part four develops an empirical analysis on the relationship between corporate governance and earnings quality of China's listed companies from aspects ownership structure and board of director characteristics and other aspects.Part five gives some suggestions that improve corporate governance and QAI of China's listed companies.