公司治理对会计信息披露质量影响——基于我国生物医药业上市公司的实证研究

会计信息披露是企业向信息使用者揭示和反映企业价值运动,高质量的信息披露可以降低信息不对称程度，使投资者能更正确地做出判断。以生物医药业上市公司为例，采用Logistic回归分析方法，系统研究公司治理与会计信息的披露质量之间的关系，发现公司治理中的董事会规模、独立董事比例和监事会规模的提高会使得会计信息披露质量得到提高，董事会会议次数与会计信息披露质量显著负相关。

Influence of Corporate Governance on Quality of Accounting Information Disclosure: An Empirical Study of Some Listed Companies of Biological Pharmaceutical Industry in China

Accounting information disclosure refers to the fund movement to reveal and reflect the value of an enterprise to information users. High quality disclosure can reduce the degree of information asymmetry, and help investors to make more correct judgment. Taking some listed companies of biological pharmaceutical industry in China as an example and adopting the method of Logistic regression analysis, this paper studies in a systematic way the relation between corporate governance and quality of accounting information disclosure. The results reveal that increase of the size of director board, proportion of independent directors, and size of supervisor board can improve the quality of the disclosure, and frequency of director board conferences and quality of the disclosure are in remarkable negative correlation.