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1、摘要投资者的利益、保证证券市场健康有序发展、构建适合我国证券市场实际情况的信息披露评价体系有着现实的意义和价值。本文的创新之处在于：打破了以前学者在该领域研究时从单方面考察信息披露质量影响因素的模式，综合考虑各方面的可能性，并利用深交所、国泰安（CSMAR）数据库提供的最新的年报数据和信息披露数据进行实证研究，为论文的严谨性和时效性提供了保证。关键词：证券市场，信息披露质量，信息披露评价体系IIAbstractResearchontheFactorsInfluencingtheQualityofInformationDisclosure—EmpiricalDatafromShen
2、zhenStockExchangeListedCompanyAbstractThedevelopmentforthesecuritiesmarketinthiscurrenttime,thequalityofinformationdisclosureoflistedcompaniesisveryimportantreferenceconditionsfortheinvestorstoinvestmentandsecuritiesmarkethealth,bythequalityoflistedcompaniestodiscloseinformationdirectlyaffect
3、sthehealthyandorderlydevelopmentofthesecuritiesmarket,alsodirectlyaffectstheinvestors'investmentdecisions.Therefore,requireslistedcompaniestodisclosurequalityofinformationonthedevelopmentofthesecuritiesmarkethasavitalrole.However,thesecuritiesmarketinChinaalsohavecertaingapcomparedwithforeign
4、maturesecuritiesmarketsbecauseofthelatedevelopment.That’sthereasonwhythathowtoimprovethequalityoftheinformationdisclosureoflistedcompaniesinourcountryisahotandisdeservingofresearchcurrently.Basedonthestartedpoint,thispaperselecttheShenzhenstockexchangein2011-2013forexaminationandassessmentofi
5、nformationdisclosureoflistedcompanies,atotalof1075samplesasaneffectiveresearch.UsingthedatabasedprovidedbyCSMARandtheShenzhenstockexchange,andthispaperuseEXCELsoftwareandSPSS20.0softwaretofilterstatisticaldataanalysis.Inthispaper,thequalityofinformationdisclosureoflistedcompaniesathomeandabro
6、adresearchliteraturereviewandsummary,throughthebasicqualityofinformationdisclosureanddisclosurerelatedcontent,ontheasymmetricinformationtheory,andthetheoryofefficientmarkettheory,principal-agenttheory,selectionoftheShenzhenstockexchangelistedcompanydataassample,theanalysisoftheelementsthatinf
7、luencethesystemresearch,andputforwardrelevantassumptions,variousinfluencingfactorsoftheempiricaltestoftherelativityofthequalityofinformationdisclosureoftheenterprise,Thefollowingconclusions:(1)thequalityofinformationdisclosureandfloatforsigni
