Study On Quality Of Accounting Information Disclosure About The Listed Companies In LiaoNing Province Based On Corporate Governance

Only guarantee the effectiveness of the stock market can it play a role of optimizing the allocation of resources. The quality of accounting information disclosure in the listed companies, to a great extent, is decided by the quality of accounting information disclosure. However, the quality problem of accounting information disclosure existed in our listed companies is a main factor to impede the development of the stock market. There are many reasons that can influence the accounting information disclosure, of which the corporate governance is an important one.Therefore, this paper will discuss the quality of accounting information disclosure from the angle of corporate governance taking the listed companies in Liaoning Province as research sample, and then analyze the corporate governance's influence on the quality of accounting information disclosure through both theoretical research and empirical research. Research indicates that the defect of the corporate governance is an imporant orgin in the accounting information disclosure problem,which result in the concentration of ownership,the imperfection of mechanism about internal supervision,balance and excitation. Besides, the erroneous ideas of investment and the deficiency of trusted responsibility also have a close bearing on the the defect of the corporate governance. All of these are just the deep-seated reason of the accounting information disclosure problem.This paper consists of five chapters: The first chapter is the introduction; In Chapter 2, there is a summary of basic theories about corporate governancea and accounting information disclosure; In Chapter 3, the author mainly discusses the principle of corporate governance's influence on the quality of accounting information disclosure, and then analyze the specific circumstances of the listed companies in Liaoning Province. In Chapter 4, taking the listed companies in Liaoning Province from 2004 to 2006 as statistic samples, the author empirically studies the the corprate governance's influnce on the quality of accounting information disclosur by means of multivariate linear regression. In the last chapter, the author gives some suggests for enhancing the quality of accounting information disclosure based on the research results.