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

史晓明,王怀明

中国农学通报. 2009, 25(15): 0

中国农学通报 ›› 2009, Vol. 25 ›› Issue (15) : 0. DOI: 10.11924/j.issn.1000-6850.2009-0626
三农研究

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

  • 史晓明,王怀明
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An Empirical study on the Board Characteristics of Agricultural Listed Companies and the Information Content of Accounting Earnings

  • ,WANG Huai-Ming
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摘要

本文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。

Abstract

This paper analyzes the effects of the board characteristics of agricultural listed companies on the information content of accounting earnings. The result shows the board size, ratio of independent directors and share proportion of board have significant correlations with the information content of accounting earnings, board meeting frequency and audit committees have 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

Key words

agricultural listed companies; board; accounting earnings; information content

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史晓明,王怀明. 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. 中国农学通报. 2009, 25(15): 0 https://doi.org/10.11924/j.issn.1000-6850.2009-0626
,WANG Huai-Ming. An Empirical study on the Board Characteristics of Agricultural Listed Companies and the Information Content of Accounting Earnings. Chinese Agricultural Science Bulletin. 2009, 25(15): 0 https://doi.org/10.11924/j.issn.1000-6850.2009-0626

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