Author(s)

Han Cai

Corresponding Author

Han Cai

ABSTRACT

Aiming at studying the quality of accounting information disclosure, by taking the listing of manufacturing industry in Shanghai Stock Exchange as the main sample content of this study, we should understand the influence of corporate governance level in the recent five years on the quality of accounting information disclosure. On the basis of reading a large number of relevant literatures, from the perspective of the influence of corporate governance on the quality of accounting information disclosure, this paper conducts in-depth analysis and research on the relationship between the two. Empirical analysis shows that the influence and value of corporate governance are positive-going, especially the ownership structure and the governance of the board of supervisors, which will bring more intuitive impact. These influences will provide more power for the development and reform in accounting field, and provide relevant empirical reference for giving full play to the positive role of management accounting in corporate operation and governance.

KEYWORDS

Corporate governance, Accounting information, Quality of information disclosure