An Empirical Analysis Of The Impact On The Quality Of Corporate Governance Disclosure Of Accounting Information

Since the first agricultural listed companies by the end of 2013, China’s agricultural listed companies reached 39, and therefore more and more attention to agriculture stakeholders listed company’s development and progress.With economic development and reform and opening up, China’s securities market from scratch, after 30 years of development, already has a considerable scale, but still in the development stage. The financial system is not perfect, imperfect information disclosure mechanism, information disclosure is not timely, and more related transactions, internal controls and poor has become a common problem for many listed companies, listed companies in agriculture is no exception. Currently, the corporate governance research on the impact of accounting information disclosure has been a lot of quality, both in theory and in practical terms.Paper selected in 24 agricultural listed companies listed on the Shenzhen Stock Exchange as the research object, based on the current research were reviewed and summarized on; basic theory of listed companies on the status of agriculture, problems, features, corporate governance and the basic theory of accounting information disclosure introduced; further empirical analysis of the resulting data with Excel first preliminary deal to obtain the required variable data, re-use of agricultural listed companies spss software data for final processing, including descriptive statistics, correlation analysis and regression analysis to explore the factors of corporate governance and accounting information disclosure of the relationship between the quality of the final results obtained based on the empirical analysis, from the perspective of corporate governance reasonable countermeasures and suggestions to improve the quality of accounting information disclosure.The difference of this article is:(1) In this paper, empirical research from the perspective of corporate governance as a starting point to explore the impact of the disclosure of accounting information quality. Most of the existing research is based on the perspective of internal governance or external governance, to study the quality of accounting information disclosure, and the results achieved in the current handful.(2) In this paper, accounting information rating as the dependent variable, the ratio of the largest shareholder, shareholder concentration, whether the size of the Supervisory Board, the independent directors of listed companies with consistent location, eight variables as independent variables, based on a combination of their variable properties, the establishment of a Logistic regression model between the two, through sexual descriptive statistics analysis, correlation analysis and regression analysis, the empirical results show:2010-2012 in Shenzhen Agricultural Stock Exchange listed company, first, the independent directors of listed companies and the workplace is consistent with the disclosure of accounting information unrelated to the level of quality; second, the ratio of the largest shareholder, the number of meetings of the Board of Supervisors size, per revenue growth improvement can significantly improve the quality of accounting information disclosure; third, ownership concentration and negatively correlated with the quality of accounting information disclosure, corporate governance in the agricultural enterprises that the top five shareholders will reduce the proportion of improving the quality of accounting information disclosure. Puts forward the corresponding countermeasures and suggestions: ① optimize the shareholding structure of listed companies, reducing ownership concentration, increasing the proportion of the largest shareholder; ② to improve the content of the meeting of the Board to strengthen the supervision, control the size of the Supervisory Board; ③ sound laws and regulations, according to the law, strictly enforced, the law must be correct; ④ the development of high-quality accounting standards, strengthening accounting information disclosure regulation; ⑤ to strengthen the ranks of Certified Public Accountants, CPA to improve the overall quality; ⑥ strengthen the company’s operating personnel constraints on efforts to protect the legitimate rights and interests of accounting personnel.