农业上市公司董事会特征对会计盈余信息含量影响的实证分析  

An Empirical Study on the Board Characteristics of Agricultural Listed Companies and the Information Content of Accounting Earnings

作　　者：史晓明[1] 王怀明[1] 

机构地区：[1]南京农业大学经济管理学院,南京210095

出　　处：《中国农学通报》2009年第15期296-299,共4页Chinese Agricultural Science Bulletin

摘　　要：考察农业上市公司董事会特征对于会计盈余信息含量的影响。通过实证研究发现:董事会规模、独立董事比例,以及董事会持股比例对会计盈余信息含量具有显著影响;董事会的会议频率和审计委员会的设立与否对会计盈余信息含量没有显著的影响。This paper analyzed the effects of the board characteristics of agricultural listed companies on the information content of accounting earnings. The result showed the board size, ratio of independent directors and share proportion of board had significant correlations with the information content of accounting earnings, board meeting frequency and audit committees had no significant correlations with the information content of accounting earnings.

关 键 词：农业上市公司 董事会 会计盈余 信息含量 

分 类 号：F324[经济管理—产业经济]