| 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 |
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| 引用本文： | 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[J].中国农学通报,2009,25(15):296-299. |
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| 作者姓名： | 史晓明 王怀明 |
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| 作者单位： | 南京农业大学经济管理学院,南京,210095 |
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| 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。
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| 关 键 词： | 农业上市公司 董事会 会计盈余 信息含量 |
| 收稿时间： | 2009/3/27 0:00:00 |
| 修稿时间： | 2009/4/23 0:00:00 |
An Empirical study on the Board Characteristics of Agricultural Listed Companies and the Information Content of Accounting Earnings |
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| ,WANG Huai-Ming.An Empirical study on the Board Characteristics of Agricultural Listed Companies and the Information Content of Accounting Earnings[J].Chinese Agricultural Science Bulletin,2009,25(15):296-299. |
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| Authors: | ,WANG Huai-Ming |
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| Institution: | (College of Economics and Management, Nanjing Agricultural University, Nanjing 210095) |
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| Abstract: | This paper analyzed the effects of the board characteristics of agricultural listed companies on the in-formation 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 account-ing earnings. |
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| Keywords: | agricultural listed companies board accounting earnings information content |
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