内部人持股与会计信息质量之关系的实证研究  

An Empirical Research on the Relationship between Insider Shareholding and Accounting Information Quality

作　　者：韩葱慧[1] 胡国柳[2,3] 

机构地区：[1]海南大学经济学院,海南海口570228 [2]海南大学管理学院,海南海口570228 [3]西南财经大学博士后流动站,四川成都610074

出　　处：《海南大学学报（人文社会科学版）》2009年第6期651-656,共6页Journal of Hainan University （Humanities & Social Sciences）

基　　金：中国博士后科学基金资助项目(20060390329);海南省教育厅高等学校科学研究资助项目(Hj2009-43)

摘　　要：从会计信息披露的可靠性、相关性、及时性和客观性的角度入手,构建了一个会计信息质量的综合指数,采用多元回归分析的方法对我国上市公司内部人持股与会计信息质量之相关性进行了实证研究,分析了股权分置改革的实施对上述相关关系的影响。研究结果表明:股权分置改革前后,经理层、董事、监事的持股比例均与会计信息质量正相关;股权分置改革使得持股的董事比例与会计信息质量之相关性由不相关变为正相关。Based on reliability, relativity, timeliness and objectivity of accounting information disclosure, with a complex index developed to describe the quality of accounting information and an empirical study executed on the relationship between accounting information quality and insider shareholding through multiple regression analysis, the impact of the practice of shareholder structure reform on the above mentioned relationship has been analyzed. The results of the study show that the proportions of senior executor shareholding, of director shareholding, and of supervisor shareholding are positively related to accounting information quality and the relationship is not affected by shareholder structure reform; meanwhile, the relationship between the shareholding director proportion and accounting information quality changes from non-correlated into positively correlated because of shareholder structure reform.

关 键 词：内部人持股 会计信息质量 股权分置改革 

分 类 号：F230.9[经济管理—会计学]