Research on the Quality of Internal Governance and Accounting Information Disclosure

This paper focuses on the effect of ownership structure and management structure on the quality level of accounting information disclosure. Through empirical research methods, this paper applied the Shenzhen stock exchange information disclosure evaluation results as concerns the quality of accounting information disclosure standards, and nine years’ data of 2010-2018 as the research range. The empirical results show that the degree of equity concentration, management shareholding, institutional shareholding and the quality of accounting information disclosure are significantly correlated. The independence of the board of directors, the power characteristics of the management and the characteristics of the managers indicate a correlation with the quality of accounting information disclosure. This research found no significant relationship between the duality of the chairman's duty and the quality of accounting information disclosure.