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Ownership Structure, Accounting Information Quality and Investment Efficiency: An Empirical Study Based on Chinese Agricultural Listed Companies
| Content Provider | Semantic Scholar |
|---|---|
| Author | Li, Fanyi |
| Copyright Year | 2017 |
| Abstract | The irrational investment in the development of agricultural listed companies leads to low investment efficiency and slow development. In order to explore the inefficient investment of agricultural listed companies, this paper uses China's Shanghai and Shenzhen stock A 47 agricultural listed companies from 2013-2015 to analyze the relationship between the quality of accounting information and the inefficient investment of agricultural listed companies, and also the influence of ownership structure on the quality of accounting information and the efficiency of agricultural listed companies. The study found that when the quality of enterprise accounting information is high, the inefficient investment behavior of enterprises is improved, thus improving the efficiency of enterprise investment; the increase of controlling shareholder's equity will weaken the governance effect of accounting information quality on inefficient investment. |
| File Format | PDF HTM / HTML |
| DOI | 10.2991/mmetss-17.2017.38 |
| Alternate Webpage(s) | https://download.atlantis-press.com/article/25881666.pdf |
| Alternate Webpage(s) | https://doi.org/10.2991/mmetss-17.2017.38 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
