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本研究运用协整检验、格兰杰因果检验和回归分析,通过对董事会特征和会计信息质量的实证研究来阐述二者之间的关系。研究结果表明:董事会特征和会计信息质量的协整和单向因果关系并不成立,二者之间具备长期稳定的关系,根据格兰杰因果检验可以发现:董事会特征对会计信息质量具有显著的正向推动作用。
In this study, cointegration test, Granger causality test and regression analysis were used to illustrate the relationship between the characteristics of the board of directors and the quality of accounting information through empirical research. The results show that the co-integration and one-way causal relationship between the characteristics of the board of directors and the quality of accounting information are not established, and the two have long-term and stable relationship. According to Granger causality test, it can be found that the characteristics of the board of directors have significant positive impact on the quality of accounting information To promote the role.