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目前在大部分上市公司中大股东仍然占有绝对的决策权,并决定了企业的会计披露政策,大股东必须进行会计信息披露程度的收益成本权衡,只有当企业提高会计披露质量,满足投资需求能够使大股东获得更多的现金流时,才会愿意提供更高质量的会计信息。本文通过对大股东面临会计披露程度选择决策时的成本收益权衡进行验证,试图发现促使大股东愿意提高会计信息披露质量的激励因素,以促使企业会计信息质量的改进。
At present, the majority shareholder in most of the listed companies still hold the absolute decision-making power and decide the accounting disclosure policy of the enterprise. The major shareholder must weigh the profit-taking cost of the accounting information disclosure. Only when the enterprise improves the quality of accounting disclosure and meets the investment demand can So that major shareholders receive more cash flow, will be willing to provide higher quality accounting information. This article verifies the cost-benefit balance when large shareholders face decision-making on accounting disclosure, and tries to find the motivating factors that encourage large shareholders to improve the quality of accounting information disclosure so as to promote the improvement of accounting information quality.