Correlation of accounting information and the quality of accounting information disclosure —— From the listed companies related to the pension industry

Abstract

This paper takes the sample of Shenzhen A-share pension industry in 2017-2020, and empirically studies the infect of accounting information correlation in the pension industry by quality of accounting information disclosure. The results show that the relevance of accounting information in the pension industry has a significant positive influence on the quality of accounting information disclosure; Meanwhile, the relevance of accounting information affects the quality of accounting information disclosure in different enterprises and different property rights.