Research On The Correlation Between Board Characteristics And Quality Of Accounting Information Based On The Empirical Evidence Of Gem Listed Companies

The growth enterprise market after10years of wind and rain, the first batch of28October2009listed companies listed in shenzhen stock exchange in China. The growth enterprise market in its own way, compared with the main market, The main platform for small and medium-sized enterprises or private enterprises to provide financing, mainly focused on the high growth of listed companies and the development potential. Gem listed companies in the small and medium-sized enterprises or private enterprises in the form of family more, make its corporate governance structure existence uniqueness. At the same time, it also exist some shortcomings, such as the gem listed company governance structure is not perfect, The accounting information quality is low and so on. As is known to all, The discretion of the accounting information quality will directly affect the investment decision of investors correctly or not, therefore, the accounting information quality is increasingly becoming the focus by people. In recent years, some listed company financial fraud and accounting information distortion is serious, we will shift the focus to the structure and governance of listed companies. The board of directors has always been the core content of corporate governance, the gem is also so, the gem board of directors of the listed company accounting information on the company shoulder the responsibility of supervision and inspection, to ensure the quality of accounting information provided by listed companies to comply with relevant regulations. For the board of directors of the listed companies in China can play a role of supervision effectively, and thus can improve the quality of accounting information. To this end, scholars at home and abroad related research, the results showed that the influence of the relationship between them vary due to different researchers used data. Aimed at the status quo, on the basis of the analysis of the related literature review, this paper adopts the gem relevant data of listed companies, from the independence of the board of directors, motivation, diligence, scale features several aspects of research the relationship between them, thus draw the conclusion of this article. And improve the system of board of directors and proposed Suggestions to improve the quality of accounting information, this is not only beneficial to people to understand the characteristics of the board of directors, in order to maintain the interest of stakeholders and investors, but also to the norms of the gem listed companies in our country development.This paper mainly studies the gem listed company board characteristics and the correlation of accounting information quality. First of all, the analysis in this paper, the research background, research significance, summarized the domestic and foreign literature review about the subject research, research methods and contents. Next, has carried on the theoretical analysis of the relationship between the two. Analyses the current situation of both. Finally, on the basis of the theoretical analysis, the related empirical study, and the corresponding conclusions and Suggestions and countermeasures are put forward. Specifically, this article altogether is composed of five parts:The first chapter:introduction. This part mainly introduces the research background, significance, domestic and foreign related literature review, research methods and content, the possible innovation points.The second chapter:the board of directors characteristics analysis to the theory of the accounting information quality. This part mainly introduced the concepts of the board of directors, the accounting information quality related concepts, the gem related concepts. And studies the theoretical basis of both.The third chapter:the gem board of directors of the listed company characteristics and the status quo analysis of the accounting information quality. This part mainly introduces the present situation of the gem board of directors of the listed company in our country; The present situation of our gem listed companies related to the accounting information quality; Both the influence of related analysis.The fourth chapter:the gem board of directors of the listed company characteristics and the empirical research on accounting information quality. This part mainly introduces the research hypothesis, the board design characteristic variables, the accounting information quality variable design as well as the control variable. Also mentioned the sample selection and data sources, and between the two variables of descriptive statistics;The variable correlation test between the two; Multiple regression analysis between them.The fifth chapter:this part mainly introduces the research conclusion, policy recommendations, limitations and future prospects. In order to improve the system of gem board of directors of the listed company, introduces the relevant research conclusions at the same time, puts forward some Suggestions to improve accounting information quality.