Proceedings of the 2025 International Conference on Financial Innovation and Marketing Management (FIMM 2025)

<Previous Article In Volume
Next Article In Volume>

Research on the Impact of Capital Market Opening on the Quality of Accounting Information

Authors
Yunqi Yao1, *
1Surrey International Institute, Dongbei University of Finance & Economics, Dalian, Liaoning, China
*Corresponding author. Email: yY2826126839@outlook.com
Corresponding Author
Yunqi Yao
Available Online 3 November 2025.
DOI
10.2991/978-94-6463-874-5_13How to use a DOI?
Keywords
Foreign equity participation; Accounting information; Board size
Abstract

In light of the rapid convergence of capital markets and the global economy’s integration, the capital market opening enhances the participation of foreign capital, thereby reshaping the external environment of enterprises. The interaction between accounting information quality and the capital market’s opening has become a research topic. Existing studies lack a systematic examination of the mechanism of their effects and the moderating role of internal corporate governance. This study employs statistical analysis to explore how the opening of capital markets influences the quality of corporate accounting information, focusing on how board size alters this relationship. The research is grounded in the context of reduced information asymmetry and advancements in the QFII framework. The research findings show that capital market opening improves corporate accounting information quality, and there is a differentiated moderating effect of board size. This study enriches the relevant theoretical understanding of enterprise micro-governance, provides a new framework for understanding the synergy effect of internal and external governance, and enterprise governance optimization.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the 2025 International Conference on Financial Innovation and Marketing Management (FIMM 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
3 November 2025
ISBN
978-94-6463-874-5
ISSN
2352-5428
DOI
10.2991/978-94-6463-874-5_13How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Yunqi Yao
PY  - 2025
DA  - 2025/11/03
TI  - Research on the Impact of Capital Market Opening on the Quality of Accounting Information
BT  - Proceedings of the 2025 International Conference on Financial Innovation and Marketing Management (FIMM 2025)
PB  - Atlantis Press
SP  - 89
EP  - 100
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-874-5_13
DO  - 10.2991/978-94-6463-874-5_13
ID  - Yao2025
ER  -