关键词: 小麦, 小麦, 氮肥, 铅, POD酶活性

Abstract: This paper analyzes the effects of the board characteristics of agricultural listed companies on the information content of accounting earnings. The result shows the board size, ratio of independent directors and share proportion of board have significant correlations with the information content of accounting earnings, board meeting frequency and audit committees have no significant correlations with the information content of accounting earnings.