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本文以中国证券市场上2004年至2006年期间的上市公司为样本,基于修正的DD模型对会计信息风险进行衡量,分析了内部控制机制(股权结构、资本结构和董事会结构)对会计信息风险的影响。研究发现:(1)第一大股东持股比例和大股东之间的股权制衡能力对会计信息风险没有显著的影响;(2)财务杠杆对会计信息风险有显著为正的影响,而银行债务对会计信息风险有显著为负的影响;(3)董事会规模对会计信息风险有显著为负的影响,董事会会议频率对会计信息风险有显著为正的影响,而董事长与总经理两职合一和董事会独立性对会计信息风险没有显著的影响。
This paper takes the listed companies in China’s securities market from 2004 to 2006 as a sample, measures the accounting information risk based on the modified DD model, and analyzes the influence of internal control mechanism (equity structure, capital structure and board structure) on accounting information risk influences. The results show that: (1) The balance of ownership between the largest shareholder and the majority shareholder has no significant impact on the accounting information risk; (2) Financial leverage has a significant positive impact on the accounting information risk, while the bank debt (3) The size of the board of directors has a significant and negative impact on the risk of accounting information. The frequency of board meetings has a significant positive impact on the risk of accounting information, while the relationship between the board of directors and the general manager First, the independence of the board of directors has no significant impact on the accounting information risk.