Research on the Relationship Between Executive Characteristics and Enterprise Accounting Information Quality—A-Share-Based Entertainment Media Company

In recent years, there are many problems in the entertainment media industry.Because of its own characteristics and its high attention in the daily life of the nation, the quality of accounting information disclosure of the entertainment media industry not only affects the owners' supervision over the operators, but also affects the confidence of the outside world in the stability of the market.Aiming at the problem-prone entertainment media industry, this paper, based on the existing theories and relevant literatures, takes Shenzhen entertainment media industry A-share empirical data from 2013 to 2017 as the research sample, and explores the impact mechanism of executive characteristics (executive gender, political background, educational background, age) on the quality of accounting information disclosure.