我国上市公司财务信息披露质量影响因素地

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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

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《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

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