Empirical Study Of Effect Of Corporate Governance On The Accounting Information Disclosure Quality

SME Board officially launched in Shenzhen Stock Exchange in June25,2004. By the end of2010, the Small board of listed companies has reached531, investors and other stakeholders areincreasingly concerned about the development and improvement of the SME Board. However,many SME Board companies exposed to financial systems, poor internal controls, related partytransactions, disclosure of information is not accurate problems since the formal run. In recentyears, the impact of corporate governance on the disclosure of accounting information quality hasbecome a hot issue in the area of the corporate governance. The existing literature has a lot ofresearch on the Main board market, SME listed companies have not yet received due attention.According to retrieve, there is few studies of the small board of listed companies. Existingresearch on the small board listed company governance and disclosure of accounting informationquality affect only Shenzhen SME board corporate governance and the quality of informationdisclosure.This paper selects a total of835samples of SME in China Listed companies in2009and2010forthe study, Firstly, conducted a literature review as a start of the research; Followed by introducingthe characteristics and status of the SME Board Listed companies, the basic theory of corporategovernance and accounting information disclosed to known the SME; Strive again through theempirical analysis, Using SPSS software, descriptive statistics and regression analysis to explorethe small board-specific corporate governance and accounting information disclosed in thequality of the data of the SME sector listed companies; Finally, proposed the correspondingpolicies and proposals according to the empirical results to increase the accounting quality ofinformation disclosure.