Study On The Impact Of Listing Corporation Governance Of The Growth Enterprise Market On The Disclosure Quality Of Accounting Information

Our gem was formally established after ten years of toil, this historic time for October23,2009,it is a specialized market that helping the company of emerging innovation、high growth、 particularly the company in high-tech financing and capital operation.It is a market different from the mother board which have large mature listing Corporations,it focus on the development prospects of the company and the growth potential of the prospective. The growth enterprise market is a high-risk market, it pay more attention to the company’s information disclosure.As everyone knows, the sustained and effective corporate governance is the necessary condition that ensure accounting information disclosure timely, reliable, authentic and complete.As everyone knows, the sustained and effective corporate governance is the necessary condition which ensure accounting information disclosure timely, reliablely, authentically and completely.But in recent years, corporate governance has influence on the quality of disclosure accounting information is a hot issue of research scholars, Whether in theory or practice.By using the method of combining theoretical research with empirical research, to study influence that The gem listing governance structure on the quality of accounting information disclosure.Firstly,Review, summary the relevant researches both at home and abroad.Then, introduces the related concepts and basic theory on the characteristic of the growth enterprise market, corporate governance,and the quality of accounting information disclosure,to have a general understanding on the growth enterprise market listing Corporation, corporate governance construction, the quality of accounting news publish.Finally, this paper selects the sample data that from growth enterprise market listing Corporation from2010to2012in three years a total of704as the research object, Conducting the empirical analysis the influence between them.In the process, The Shenzhen stock exchange news disclosure results appraisal rating for listing corporation as the explanatory variable;explanatory variables selected from the following aspects, ownership structure select the proportion of institutional investors holding; Board characteristics were selected the board of directors shareholding ratio, the number of board meetings, the the separation of the chairman of the board and general manager, a number of committee; Other aspects selects the management compensation; At the same time, the audit opinion, company growth ability, the company profitability and firm size as a control variable. Finally, according to the results of empirical test, to improve the corporate governance structure proposed policies and recommendations, and hope that this can increase the quality of accounting news publish.