Effects Of The Board Of Directors Of Listed Companies Characteristics Of Accounting Information Disclosure Quality

The info of accountancy reflects comprehensively the financial position and operating results of an enterprise and cash flow, they turn into controlling the basic financial hazard demand. Financial report goals user whose now and ahead supplied alternatives info; there were so many publicly held company haven’t publish the major info, even publish financial cheating info, operate capital lead to scandal. So the protection of investors’benefits, if not it’ll seriously damaged economic environment.Company internal structure affect the quality of financial publishing, the major elements is internal structure that rising quality info; The board of directors can have an overall view of the situation and participate in decision-making, also own supervise power, therefore the author nose the board of directors announce feature.Firstly, the author analyses the board of directors feature between accounting info disclosure; basic on the analysis of the publicly company accounting info. Second, use publicly company announce quality analyses SPSS software comparing study, descriptive statistics, logistic regression. Through comparing and calculating the data, the conclusion no matters about the proportion of directors number, beside board meeting times; But scale of directors, independent directors audit opinion, concern directly related. Finally on the basis of SPSS software analyses data result, the author point out raise what our country accountancy info quality advice.