| 上市公司治理结构与会计信息不对称的相关性研究 |
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| 引用本文： | 孙奕驰,朱琳.上市公司治理结构与会计信息不对称的相关性研究[J].财会通讯,2007(12). |
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| 作者姓名： | 孙奕驰 朱琳 |
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| 作者单位： | 沈阳工业大学管理学院 辽宁沈阳210001 |
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| 摘 要： | 本文采用多元回归的方法,对机械电子行业上市公司1998年至2003年财务指标的标准差和2003年的股票周转率进行了回归分析,结果发现,股票周转率与收益类指标具有相关性,信息不对称与公司治理负相关。
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| 关 键 词： | 会计信息不对称 公司治理 股票周转率 |
A listed Company Governs Structure and Accountant Information Asymmetry Correlativity Studies |
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| Sun Yichi Zhu Lin.A listed Company Governs Structure and Accountant Information Asymmetry Correlativity Studies[J].Communication of Finance and Accounting,2007(12). |
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| Authors: | Sun Yichi Zhu Lin |
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| Abstract: | The standard deviation of entire industry listed company financial index from 1998 to 2003 years and 2003 year stock turnover has been carried out regression analysis, it discovered, the stock turnover rate and the profits index have correlative, the information asymmetry degree and the company governers correlativity. |
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| Keywords: | The accountant information asymmetry Company governs structure The stock turnover rate |
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