| 大股东持股、治理环境与信息披露质量 |
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| 引用本文： | 姜涛,王怀明.大股东持股、治理环境与信息披露质量[J].经济与管理研究,2011(8). |
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| 作者姓名： | 姜涛 王怀明 |
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| 作者单位： | 南京农业大学经济管理学院,南京市,210095 |
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| 基金项目： | 江苏高校哲学社会科学研究重点项目 |
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| 摘 要： | 本文以2005～2008年间的深市上市公司为研究样本,选用深市信息披露考评结果衡量信息披露质量水平,构建Logistic回归模型对大股东持股、治理环境和信息披露质量的关系进行实证分析.研究结果发现,提高第一大股东持股比例和增加大股东个数对信息披露质量有正面影响;第二大股东持股状态对信息披露质量影响不显著;在治理环境好的地区,提高第一大股东持股比例有利于改善信息披露质量,而在治理环境较差的地区,增加大股东个数更有利于提高信息披露质量.
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| 关 键 词： | 大股东持股 大股东个数 治理环境 信息披露质量 |
Stock Holding of Large Shareholders, Governance Environment and the Quality of Information Disclosure |
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| JIANG Tao,WANG Huai-ming.Stock Holding of Large Shareholders, Governance Environment and the Quality of Information Disclosure[J].Research on Economics and Management,2011(8). |
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| Authors: | JIANG Tao WANG Huai-ming |
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| Institution: | JIANG Tao,WANG Huai-ming (College of Economics and Management,Nanjing Agricultural University,Nanjing 210095) |
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| Abstract: | Based on data of listed companies of Shenzhen Stock Exchange from 2005 to 2008,using evaluation results of Shenzhen Stock Exchange to measure the quality of information disclosure,logistic regression models are established to investigate the relation between stock holding of large shareholders and information disclosure quality.The influences of governance environment on them are also discussed.The empirical results show that:increasing the ownership of the largest shareholder and the number of large shareh... |
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| Keywords: | Stock Holding of Large Shareholders Number of Large Shareholders Governance Environment Quality of Information Disclosure |
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