Empirical Analysis On The Accounting Information Quality Of The Listing Corporation Of A Shares In Financial Plate

A real and perfect accounting information disclosure system is the prerequisite for the healthy development of the economy, and it is also the basis for the analysis and research of various economic activities in the market. This represents a higher requirement for the quality of the accounting information in the operation of the listing Corporation. The quality of accounting information to the accounting information products comply with accounting standards (system) the requirements of the degree of accounting information is the ability to satisfy stated or implied needs of sum. Generally speaking, the quality of accounting information by the accounting information can meet the needs of the people and meet the extent to measure. However in recent years, the listed companies happened cases of accounting information quality problems emerge in endlessly, highlighting the weakness of market supervision, but also attracted the attention of regulators and investors in the market of accounting information quality problems more deeply.The in the interpretation of the accounting information quality concept based on variables of the model were selected, and extracted with - 2014 financial sector of A-share listed companies in 2006 some financial data, and to Benford’s law basis for quality detection, Benford’s inspection, identify abnormal financial data performance, and panel model of abnormal financial data, using residual analysis to determine the financial indicators of abnormal value of the specific location, and companies to disclose the major illegal events were compared, so as to detect the quality of accounting information and use the method to find the validity and applicability of the quality of accounting information.On 27 A-share financial sector listed companies to analysis results show that considering the time factor,17 anomalies, four outliers corresponding to the listed companies in the year problems, correct rate was 23.5%, and some listed companies there is more than a illegal facts. In the 13 cases of major violations of the disclosure of illegal punishment, there are 4 residual error, the correct rate of 30.8%. The problem is concentrated in the securities and Everbright Securities, and the model is of good applicability.In this paper, for the financial sector of A-share listed companies rather than the A shares of all listed companies for data quality issues of research, more targeted and in front of the panel data model analysis using Benford’s test can greatly reduce the scope of the doubts about the quality of accounting information of financial data, to construct the panel data model, selected explanatory variables provide a faster and more convenient method. But also because of the financial sector to study, resulting in the selection of variables is difficult to form a scale, to a certain extent, affected the accuracy of the model.