The Impact of Corporate Governance and Quality of Accounting Information on System Risk

DOI

10.2991/aebmr.k.191217.160How to use a DOI?

Keywords

Corporate governance, Accounting information Quality, System risk

Abstract

The rapid and constant changing of global economy environment lead to great variables and challenges for the sustainable and stable operation of enterprises. The enterprise’s risk includes system risk and non-system risk. System risk cannot control by itself and can only rely on effective prior defensive measures to minimize the losses. The content purpose and spiritual connotation of corporate governance are one of the important measures to lead enterprises to stable operation and sustainable development and the major information such as the financial statements of listed companies must be declared in real time according to regulations. Therefore, the information quality of the company’s financial statements will also be an important key factor in resisting system risks. In this study, the impact of corporate governance and accounting information quality on system risk are explored based on a sample of Shenzhen A-shares from 2008 to 2018. To provide readers with more in-depth understanding and judgment of companies under different operating environments.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Chih-Yi Hsiao
AU  - Zhen-Qi Wang
AU  - Yu-Qien Zheng
PY  - 2019
DA  - 2019/12/20
TI  - The Impact of Corporate Governance and Quality of Accounting Information on System Risk
BT  - Proceedings of the 2019 International Conference on Economic Management and Cultural Industry (ICEMCI 2019)
PB  - Atlantis Press
SP  - 929
EP  - 932
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.191217.160
DO  - 10.2991/aebmr.k.191217.160
ID  - Hsiao2019
ER  -