The Relationship Between Corporate Executives,Marketization Level,and the Quality of Accounting Information Disclosure
With the rapid development of China's economy,the number of enterprises is increasing,and the quality of corporate accounting information disclosure has a significant impact on stakeholders.This article uses public data from A-share listed companies in Shanghai and Shenzhen stock markets from 2009 to 2021 as research subjects to analyze the relationship between corporate executives,marketization level,and the quality of accounting information disclosure.Through correlation analysis,regression analysis,and moderating effect tests,it is found that:(1)the older the corporate executives,the higher the quality of corporate accounting information disclosure;the less the number of shares held by corporate executives,the higher the quality of corporate accounting information disclosure;and the more the number of corporate executives,the higher the quality of corporate accounting information disclosure;(2)among the control variables,all have a positive impact on the quality of accounting information disclosure;(3)the marketization level has a inhibitory effect on the relationship between the age,number of people,and number of shares held by corporate executives and the quality of corporate accounting information disclosure.
corporate executivesmarketization levelquality of accounting information disclosureage of corporate executivesnumber of corporate executives holding shares
NETL
NSTL
万方数据
