Transparency of Accounting Information, Vertical Executive and Corporate Performance

Abstract

With the development of our capital market and the separation of ownership and management right in enterprises, longitudinal executive positions have gradually become a hot spot of research by many scholars. To this end, this paper takes Chinese listed companies from 2016 to 2021 as samples to conduct empirical analysis to test the relationship between accounting information transparency and corporate performance, as well as the role of vertical part-time executives in this relationship. The following two conclusions are reached: (1) The greater the transparency of accounting information, the better the performance of the business; (2) vertical concurrent executives play a negative moderating role in the relationship between accounting information transparency and corporate performance. The research conclusion of this paper will further enrich the theoretical circle of accounting information Transparency, vertical part-time executives and enterprise performance of economic research, at the same time to improve the corporate governance structure and strengthen supervision and management has a certain guiding role.