Research On The Influence Of The Characteristics Of The Board Of Directors Of The Listed Companies On The Quality Of Accounting Information Disclosure

Since the new century,as China's capital market matures,the quality of accounting information disclosure of listed companies is what investors are concerning about,but it can not meet the growing needs of investors,which greatly restricts the healthy and orderly development of China's capital market.However,The managements of some listed companies break legal and moral principles to maintain their own interests,for example,they disclose false accounting information to generate earnings management,which is quite common.With the media exposure of these unhealthy phenomena,investors began to question the quality of accounting information disclosure of listed companies,the public can also lost confidence that China's capital market may not develop healthily,which is the heavist blow to the developing capital market.Meanwhile fraud accounting information disclosure in capital market occurred frequently as China's capital market development escort,China's government departments are using legal means of supervision,hope that through laws and regulations,strengthen the supervision of the capital market,reduce the phenomenon of earnings management in capital market.Academia is also making efforts to find ways to improve the quality of accounting information disclosure of Listed Companies in China.Although our society and economy are developing rapidly,accounting inforation fraud rises one after another,still there are many listed companies punished by CSRC every year,exploring and improving the imminent quality in the way of accounting information disclosure of listed companies become extremely urgent,as the company corporate governance structure of the core operation naturally becomes the research focus,and the board structure is central in corporate governance the decision,which has a guiding role for the future development of the company,Therefore optimizing the structure of the board will be able to produce positive effect to our country's accounting information disclosure quality.This article is based on the empirical research method,and supplemented by the standard research method.The normative research is based on full search data,and summarizes the different views of scholars both at home and abroad on the issue;classification of board characteristics are also used to evaluate the measure so far the quality of accounting information disclosure are selected for the dependent variable instead of the standard,this is the theoretical foundation to support this paper in detail.The empirical research,choose related data in four consecutive years of 1617 Shenzhen Stock Exchange main board listed companies from 2013 to 2016 as a sample,put on the board of directors of each feature disclosure quality influences the hypothesis of accounting information model,which is set up by using the theoretical basis of this paper,and statistical softwaretools are used for the descriptive analysis,correlation and regression on the sample data.According to the empirical results,the proportion of independent directors of listed companies have a positive impact on the quality of accounting information disclosure;listed company chairman and general manager of the two level one on the disclosure of accounting information quality has negative influence;the scale of the board of directors of listed companies have a positive impact on the quality of accounting information disclosure.The number of meetings of the board of directors of listed company quality has a negative impact on the disclosure of accounting information;the board of directors of listed companies holding the number of quality doesn't have a positive influence on the accounting information disclosure of listed companies;the female proportion of independent directors have no positive impact on the quality of accounting information disclosure.Finally,some feasible suggestions are put forward in view of the conclusion of the research.