上市公司信息披露质量对权益资本成本影响的实证分析.pdf

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1、4.3我国信息披露的现状总结··············································································195信息披露质量对权益资本成本影响的研究假设···················································205.1信息披露质量与权益资本成本关系的假设·················································205.2基于风险角度的信息披露质量对权益资本成本影响的假设····················

2、··205.3基于流动性角度的信息披露对权益资本成本影响的假设··························216上市公司信息披露质量与权益资本成本的实证研究············································226.1样本选取和数据来源·····················································································226.2变量的计量与模型的构建···············································

3、······························226.2.1变量的计量···························································································226.2.2检验模型······························································································256.3描述性分析与回归分析···································

4、··············································266.3.1研究样本的描述性统计分析································································266.3.2变量之间的相关性检验········································································276.3.3回归分析···························································

5、····································286.4变量之间的稳健性检验··················································································316.5实证结果分析总结·························································································337主要结论与研究展望·········································

6、·····················································347.1基本结论·········································································································347.2建议·················································································································3

7、57.3局限性及研究展望··························································································367.3.1局限性···································································································367.3.2研究展望··················································