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公司治理、财务状况与信息披露质量——来自深交所的经验证据
引用本文:王斌,梁欣欣.公司治理、财务状况与信息披露质量——来自深交所的经验证据[J].会计研究,2008(2).
作者姓名:王斌  梁欣欣
摘    要:本文从公司治理、经营状况角度分析、讨论了它们与信息披露质量间的内在关系。本文以深圳证券交易所2001-2004年信息披露质量评级报告结果及1884家上市公司的面板数据及4年的分年度数据为研究样本进行分析,实证结果表明,上市公司信息披露质量:(1)与独立董事在董事会中所占的比例、财务收益能力、资产规模等因素正相关;(2)与资产负债率负相关;(3)与股权结构没有明显的相关性;(4)董事长与总经理合一型公司,其信息披露质量较低。

关 键 词:信息披露质量  公司治理  财务状况

Corporate governance, financial condition and quality of disclosure: evidence from Shenzhen Stock Exchange
Wang Bin,Liang Xinxin.Corporate governance, financial condition and quality of disclosure: evidence from Shenzhen Stock Exchange[J].Accounting Research,2008(2).
Authors:Wang Bin  Liang Xinxin
Abstract:This paper analyzes the relationships between corporate governance,financial condition and quality of information disclosure(QID).Based on evaluation report's results of QID of Shen-Zhen Stock Exchange and related panel data of 1884 samples(2001-2004),we found the QID are positively related to the percentage of independent directors of the Board,stronger profitability and the size of assets of companies,negatively related to leverage.No relationship did exist between QID to companies' ownership structures,however.QID of CEO dominated companies were lower than others with no CEO dominance.
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