摘要 | 第4-5页 |
Abstract | 第5-6页 |
Chapter One Introduction | 第13-21页 |
1.1 Research background | 第13-15页 |
1.2 Previous studies of companies and their relationship that used accountinginformation | 第15-17页 |
1.3 Significance of this study | 第17页 |
1.4 Research problem and its objectives | 第17-20页 |
1.4.1 Research problem | 第17-19页 |
1.4.2 Research objectives | 第19页 |
1.4.3 Limits of study | 第19-20页 |
1.5 Research method | 第20-21页 |
Chapter Two Review of Literatures | 第21-36页 |
2.1 Basic theory of corporate governance | 第21-31页 |
2.1.1 Definition of corporate governance | 第21页 |
2.1.2 Importance of corporate governance | 第21-23页 |
2.1.3 Objectives and advantages of corporate governance | 第23-24页 |
2.1.4 Determinants of corporate governance | 第24页 |
2.1.5 Corporate Governance standards | 第24-26页 |
2.1.6 Corporate governance characteristics | 第26-27页 |
2.1.7 The basic components of corporate governance | 第27-28页 |
2.1.8 Evaluative aspects of corporate governance | 第28-29页 |
2.1.9 Some countries experiences in corporate governance | 第29-31页 |
2.2 Basic theory of quality of accounting information | 第31-34页 |
2.2.1 The concept of the quality of accounting information | 第31-32页 |
2.2.2 Characteristics of accounting information quality | 第32-34页 |
2.3 The relationship between the application of the principles of governanceand the quality of financial reporting | 第34-36页 |
Chapter Three . An investigation on the influence of corporate governance in thequality of accounting information in Yemen | 第36-63页 |
3.1 Emergence and Development of Corporate Governance in Yemen | 第36-43页 |
3.1.1 Civil Society and International Organizations Contributing toPreparation of Governance Guide in Yemen | 第36-38页 |
3.1.2 Development of Corporate Governance in Yemen | 第38-43页 |
3.2 Purpose of the survey | 第43-44页 |
3.3 Interview questionnaire design | 第44-45页 |
3.3.1 The principles of this questionnaire design | 第44-45页 |
3.3.2 Questionnaire design solution | 第45页 |
3.4 Data Collection | 第45-60页 |
3.5 Findings | 第60-63页 |
Chapter Four Empirical research about Corporate Governance and quality ofaccounting information in Yemen | 第63-68页 |
4.1 Hypotheses of the Study | 第63页 |
4.2 Sample Selection and Data Sources | 第63-64页 |
4.3 Measuring Model of Accounting Information Quality | 第64页 |
4.4 Model Construction and Definition of Variables | 第64-65页 |
4.5 Empirical Test | 第65-68页 |
Chapter Five Corporate Governance Strategies to Improve the AccountingInformation Quality in Yemen | 第68-79页 |
5.1 Objectives of Corporate Governance to Improve the AccountingInformation Quality in Yemen | 第68-70页 |
5.2 Principles of Corporate Governance to Improve the AccountingInformation Quality in Yemen | 第70-73页 |
5.2.1 Principles of Business Companies Act | 第70-71页 |
5.2.2 Principles about Listed Companies and Institutions | 第71页 |
5.2.3 Principles of Privatization | 第71页 |
5.2.4 Principles of Corruption Fighting | 第71-72页 |
5.2.5 Principles of Investment | 第72-73页 |
5.3 Suggestions on Corporate Governance to Improve the AccountingInformation Quality in Yemen | 第73-74页 |
5.4 Expected Effect on Corporate Governance to Improve the AccountingInformation Quality in Yemen | 第74-79页 |
Chapter Six Conclusion and Outlook | 第79-80页 |
Bibliography | 第80-85页 |
Appendix1 | 第85-87页 |
Acknowledgements | 第87页 |