正文描述:《我国上市公司财务信息披露质量影响因素地》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、AbstractInformationdisclosureoflistedcompaniesisalistedcompanywillofferimportantinformationwhichwillaffectinvestorstodecision–makingdirectlyorindirectlytoinvestorspubliclyintheformofreports,investorsunderstandingoflistedcompanies,securitiesregulatorybodiesm
2、onitoringtheprimarymeansoflistedcompanies,butalsotoresolveaSecuritiesMarket,"asymmetricinformation"meanstherootoftheproblem,itsimportantaimsistosafeguardtheinterestsofinvestors.Asymmetricinformationaffectthesecuritiesmarketefficiency.Informationdisclosureof
3、listedcompaniescanchangetheasymmetryofinformationandimprovemarketefficiency,butthedisclosureoffalseinformationmayresultinthestockmarketcrisisofconfidence.Promotelong-termdevelopmentofsecuritiesmarketshealthily,itneedtoimprovethequalityofinformationdisclosur
4、e.ButwidespreadproblemsofqualityofdisclosureoffinancialinformationoflistedcompaniesinchinahasbecomeanimportantfactorofhinderingthedevelopmentofChinesesecuritiesmarket.Thearemanycausesofthequalityofdisclosureoffinancialinformation,includingspecificinternalfa
5、ctorsandexternalfactors.Externalfactorsaremainlymarketsupervision,auditingintermediaries,thequalityofinformationusersandsoon.Internalfactorsarethemainstructureofpropertyrights,corporategovernancestructure,financialperformance,qualityandotherinformationprovi
6、ders.Theinternalfactorsthataffectthequalityofinformationdisclosureofthesource,inspectionandinternalfactorsisofgreatsignificance.Therefore,thispapernormsandempiricalresearchonacombinationofmethods,mainlyoncorporategovernancestructure,financialoperationofthei
7、nternalfactorsandresearchthisfactorshowtoaffectthequalityofinformationdisclosure.AtthesametimeaccordingtothedisclosureinformationevaluationresultsoflistedcompaniesoftheShenzhenStockExchangein2006,theShenzhenStockExchangelistedcompanyin2006asasample,combined
8、companyannualreports,selectthestructureofpropertyrights,corporategovernanceandfinancialoperationofsuchfactors,theuseoftheselectedmodelLOGISTICRegressionanalysisoffactorsrelatedtotheempiricalresultsshow
显示全部收起