Research Review on the Relationship between Corporate Governance and Accounting Information Disclosure

摘要

Accounting information disclosure has been a hot issue in the field of accounting and corporate governance all the time. The author has consulted related literatures, and pays attention to the latest foreign literature particularly, so as to sort out the research status of corporate governance and accounting information disclosure, On this basis the author has put forward the theoretical basis that the future research should further enrich that field; for the internal, the research should deep dive into the board of directors, the manager level behaviors, study on how the governance structure will influence the information disclosure through the governance behavior; for the external, the research should consider the effect on corporate governance and information disclosure from product market competition, so as to perfect the research framework in this field.