Influence of Corporate Governance Structure to the Determination of Accounting Information——Comparison between State-owned Listed Company and Private Listed Company
Shuhua Li
Abstract
Shuhua Li
Abstract
Corporate governance has an effect on usefulness for making decision of accounting information.Two group's samples of state-owned listed company and private listed company are divided in the paper.The author makes an empirical analysis for those two groups separately and finds there are differences of the extent of influence form corporate governance between those two group.At the end of the paper,the author analyzes the causes of the differences,and also puts forward the countermeasures.
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Corporate governance has an effect on usefulness for making decision of accounting information.Two group's samples of state-owned listed company and private listed company are divided in the paper.The author makes an empirical analysis for those two groups separately and finds there are differences of the extent of influence form corporate governance between those two group.At the end of the paper,the author analyzes the causes of the differences,and also puts forward the countermeasures.
Key concepts: Corporate governance, Accounting, Business, Accounting information system, Listed company, Corporate group, State owned, State (computer science)