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采用熵权法构建会计信息质量指数作为综合会计信息质量的替代变量,考察会计信息质量与股权结构之间的关系。实证结果表明,会计信息质量与股权集中度、股权制衡度、第一类机构投资者所占比例显著正相关;与第二类投资者及股东大会执行效率显著负相关;与股票流通比例和控制权争夺之间则不存在显著的相关关系。
Entropy method is used to construct accounting information quality index as an alternative variable to the quality of accounting information, and to investigate the relationship between accounting information quality and ownership structure. The empirical results show that the quality of accounting information is significantly and positively related to the ownership concentration, equity balance and the proportion of institutional investors in the first category. There is a significant negative correlation between the quality of accounting information and the execution efficiency of the second type of investor and shareholders’ assembly. There is no significant correlation between competing rights.