Does the Mixed Ownership Reform Improve the Comparability of Accounting Information: An Study Based on OLS Model

This paper takes Chinese state-owned listed companies from 2014 to 2017 as a sample, and explores the impact of mixed ownership reform on the comparability of accounting information from two levels of equity depth and balance. The results show that mixed ownership reform can improve the comparability of accounting information. And the results of group inspection show that when non-state shareholders participate in corporate governance by appointing directors, supervisors and senior management, the positive relationship between mixed ownership reform and comparability of accounting information is more significant. The above research conclusions have important enlightenment for understanding the economic consequences of mixed ownership reform and the influencing factors of accounting information quality.