Empirical Analysis of the Impact of Ownership Concentration on the Quality of Accounting Information Disclosure——Based on Agricultural Listed Companies on the Shenzhen Stock Exchange
The quality of accounting information disclosure is crucial for the healthy development of enterprises and the investment market,with ownership concentration being a significant influencing factor.To explore the impact of ownership concentration on the quality of accounting information disclosure,this paper employs empirical analysis and proposes the hypothesis that there is a negative correlation between ownership concentration and the quality of accounting information disclosure.Using financial data from 26 agricultural companies listed on the main board and the Growth Enterprise Market(GEM)of the Shenzhen Stock Exchange from 2020 to 2022 as the research sample,logistic regression is conducted for empirical investigation.The analysis of the data results helps determine whether the hypothesis holds true and verifies the impact of ownership concentration on the quality of accounting information disclosure.
ownership concentrationquality of accounting information disclosureagricultural listed companies