Research On The Influence Of Group Characteristics Of Independent Directors On The Quality Of Accounting Information Disclosure

The independent director system in our country for decades,its balance in perfecting the internal and external governance structure of listed companies,controlling shareholders and managers interests contradiction and protect the legitimate rights and interests micro small and medium-sized shareholders have achieved certain results.But in view of the backwardness in the development of capital market in China,makes the implementation of the independent director system has not completely improve the accounting information disclosure of our country environment,taking place repeatedly in recent years,financial fraud case is evidenced.As one of the senior executives of listed companies,the independent directors have unshirkable responsibilities and obligations,and their supervision and expert functions will directly influence the accounting information disclosure level of listed companies.Therefore,this paper regard the independent directors as a group to study,continue to explore its impact on the quality of accounting information disclosure,so as to further improve the system of independent directors to provide relevant opinions and Suggestions.Based on the comprehensive analysis of domestic and foreign literatures on the quality of independent directors and accounting information disclosure,this paper puts forward the research hypothesis based on the corresponding theoretical basis.Secondly,the author takes the characteristics of independent director group as the research object to conduct variable design.Different from previous studies,the author divides the characteristics of independent directors into two categories: group general characteristics and group heterogeneity characteristics.General characteristics including proportion of dong alone accounted for the board of directors,the number average degree,women accounted for,team,etc.,Characteristics of heterogeneity include age heterogeneity of independent directors,tenure heterogeneity of independent directors,professional background heterogeneity of independent directors,and industry background heterogeneity of independent directors.In addition,the empirical analysis method is used to comprehensively analyze the sampled data in order to demonstrate the hypotheses proposed in this study.Finally,by researching the following conclusions: first,the independent director group general characteristics of the independent directors proportion,women alone accounted for dong,dong alone groups degree average,dong alone average salary,as the number of the accounting professional high benefits to the raise of quality of accounting information disclosure,but only part-time the mean number of dong group high unfavorable to accounting information disclosure.Second,the independent directors group heterogeneity characteristic of the age,professional background and industry background heterogeneity organizations belong to high can significantly enhance the level of accounting information disclosure,but group term heterogeneity was not significant influence on accounting information disclosure.Finally,by combining the independent directors group characteristics influence on the quality of accounting information disclosure of the empirical analysis results,for the board of directors of the listed company employment and the China securities regulatory commission to further improve the system of independent directors to provide relevant countermeasures and Suggestions.