股权集中度对会计信息披露质量的影响——基于股权分置改革的视角

股权集中度对会计信息披露质量的影响——基于股权分置改革的视角摘要：本文旨在通过股权分置改革为视角，研究股权集中度对会计信息披露质量的影响。文章综述了股权集中度、会计信息披露和股权分置改革的相关概念与研

—— 股权集中度对会计信息披露质量的影响基于股权 分置改革的视角 摘要： 本文旨在通过股权分置改革为视角，研究股权集中度对会计信息披 露质量的影响。文章综述了股权集中度、会计信息披露和股权分置改革 的相关概念与研究现状，提出了股权集中度对会计信息披露质量的影响 可能存在的机制，即股权集中度越高，管理层对控制权的需要越强，可 能会影响会计信息的客观性和及时性，并存在潜在的利益冲突，影响会 计信息披露质量。最后，本文结合中国股权分置改革的实证研究，得出 了股权集中度对会计信息披露质量的负面影响，并提出了未来研究方向 和政策建议。 关键词：股权集中度；会计信息披露质量；股权分置改革；利益冲 突 Abstract: This paper aims to study the impact of equity concentration on the quality of accounting information disclosure from the perspective of equity division reform. The article summarizes the relevant concepts and research status of equity concentration, accounting information disclosure and equity division reform. The paper proposes the possible mechanism of equity concentration on the quality of accounting information disclosure, namely, the higher the equity concentration, the stronger the need of management to control, which may affect the objectivity and timeliness of accounting information, and there may be potential conflicts of interest, affecting the quality of accounting information disclosure. Finally, this paper combines empirical research on China's equity division reform, and concludes that the negative impact of equity concentration on the quality of accounting information disclosure, and puts forward future research directions and policy suggestions. Keywords: Equity Concentration; Quality of Accounting Information Disclosure; Equity Division Reform; Conflicts of Interest