Author(s)

Shutong Liu ¹

Affiliation(s)

¹ University of Nottingham Ningbo China, Ningbo, Zhejiang, 315199, China

Corresponding Author

Shutong Liu

ABSTRACT

Corporate governance is an important mechanism to ensure the normal operation of a company and protect the interests of investors. The quality of accounting disclosure is one of the core contents of corporate governance and an important way for investors to obtain information. This study comprehensively analyzes the relationship between corporate governance and the quality of accounting disclosure, and explores the influencing factors of corporate governance on the quality of accounting disclosure. Corporate governance factors such as board independence, board size, and incentive mechanisms for senior management can have a positive impact on the quality of accounting disclosure; However, factors such as excessive concentration of board power, the quality and integrity of board members, and equity structure have a negative impact on the quality of accounting disclosure. The research aims to provide decision-making basis for investors, regulatory agencies, and company operators, improve investors' understanding and trust in the company's financial situation, and promote the long-term stable development of enterprises and the healthy operation of the market.

KEYWORDS

Corporate governance; Quality of accounting disclosure; influence

CITE THIS PAPER

Shutong Liu, Research on the Impact of Corporate Governance on the Quality of Accounting Disclosure. Financial Engineering and Risk Management (2023) Vol. 6: 128-134. DOI: http://dx.doi.org/10.23977/ferm.2023.060917.

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