Analyzing The Factors Affecting The Quality of Accounting Disclosure of Chinese Listed Companies Based on Corporate Governance Perspective

In the Chinese capital market, it has become a general consensus that the poor quality of accounting disclosure is mainly rooted in the imperfections of corporate governance mechanisms. Therefore, it is particularly important to explore in depth the factors affecting the quality of accounting disclosure of Chinese listed companies. This dissertation first systematically comprehends the intrinsic association between the internal corporate governance structure and the quality of accounting disclosure, and then, from the perspective of internal corporate governance, provides an in-depth analysis of multiple aspects that affect the quality of accounting disclosure of listed companies in China, which includes key factors such as internal shareholding structure, board operation, performance of independent directors, and the behavior of the company's senior executives. Through this study, I expect to provide valuable theoretical references for Chinese listed companies to improve the quality of accounting disclosure.