An empirical research on the relationship between the quality of accounting information and the management size

Abstract

Abstract: From disclosure of accounting information in listed company,this paper constructs a composite index for the quality of accounting information.An empirical analysis is executed on the relationship between the quality of accounting information and management size through multiple regression analysis.The results show that the director board size,the supervisory board size are not consistent related to the quality of accounting information before or after the shareholder structure reform,and there are no any relationship between the independent director size and the quality of accounting information.

Key words: , management size, quality of accounting information, shareholder structure reform

HAN Cong-Hui, HU Guo-Liu. An empirical research on the relationship between the quality of accounting information and the management size[J]. Journal of Jishou University（Social Sciences）, 2010, 31(2): 100-104.

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