Empirical Study on Interaction Between Disclosure Quality of Accounting Information and Corporate Governance Efficiency

The paper provides an empirical study to reflect the interaction between disclosure quality of accounting information and corporate governance efficiency. The paper establishes an evaluation model to evaluate disclosure quality of accounting information, and finds that disclosure quality of accounting information has positive correlation with corporate governance efficiency which is ROE, ROA, EPS and EVPS. The paper also establishes an evaluation model to evaluate corporate governance efficiency, and finds corporate governance efficiency has positive correlation with disclosure quality of accounting information which is reliability, completeness, timeliness.