Study Of Corporate Governance And Accounting Information Quality Relationship

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 QAI through systemic theoretical analysis and empirical research.This paper consists of seven parts:Part one introduces research intention and research method of the thesis.Part two explores the theory of the relationship between corporate governance and QAI.Part three analyzes thoroughly status of QAI and corporate governance in China's listed companies, and the deficiencies of corporate governance influence on QAI.Part four develops an empirical analysis on the relationship between corporate governance and earnings management of China's listed companies from aspects of ownership structure and board of director characteristics.Part five gives some suggestions that improve corporate governance and QAI of China's listed companies.The conclusion is given in part six.