| 上市公司自愿性信息披露和盈余业绩关系研究 |
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| 引用本文： | 殷枫.上市公司自愿性信息披露和盈余业绩关系研究[J].财会通讯,2006(3). |
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| 作者姓名： | 殷枫 |
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| 作者单位： | 上海对外贸易学院经贸学院 上海201600 |
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| 摘 要： | 本文以2002年201家中国上市公司为研究样本,利用Meek的研究方法、构建了我国上市公司自愿性信息披露指标体系,并在此基础上分析了盈余业绩对我国上市公司自愿性信息披露的影响。研究发现,盈余业绩因素显著地影响我国上市公司自愿性披露程度。
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| 关 键 词： | 自愿性信息披露 盈余业绩 信号理论 |
A Research on the Relationship between Voluntary Disclosures of Listed Companies and Surplus Achievement |
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| Yin Feng.A Research on the Relationship between Voluntary Disclosures of Listed Companies and Surplus Achievement[J].Communication of Finance and Accounting,2006(3). |
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| Authors: | Yin Feng |
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| Abstract: | This paper's research object is 201 Chinese listed companies in 2002.The author uses Meek's research means to construct the index of Chinese listed companies' voluntary disclosures to analyze the influence of surplus achievements on the Chinese listed companies' voluntary disclosures. The result shows that surplus achievement influences the Chinese listed companies' voluntary disclosures evidently. |
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| Keywords: | Voluntary disclosure Surplus achievement Signal theory |
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