| 机构投资者与会计信息质量之关系的实证研究 |
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| 引用本文： | 胡国柳,韩葱慧.机构投资者与会计信息质量之关系的实证研究[J].财经理论与实践,2009,30(6). |
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| 作者姓名： | 胡国柳 韩葱慧 |
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| 作者单位： | 1. 海南大学,管理学院,海南,海口,570228;西南财经大学,博士后流动站,四川,成都,610074
2. 海南大学经济学院,海南,海口,570228 |
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| 基金项目： | 中国博士后科学基金资助项目，海南省教育厅高等学校科学研究资助性项目 |
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| 摘 要： | 从会计信息披露的可靠性、相关性、及时性和客观性的角度入手,构建了一个会计信息质量的综合指数,采用多元回归分析的方法对我国机构投资者与上市公司会计信息质量之关系进行了实证研究,并分析了股权分置改革的实施对上述关系的影响.研究结果表明:股权分置改革前后,机构投资者的持股比例、持股的机构投资者数量、前十大流通股东中机构投资者的数量均与会计信息质量正相关;股权分置改革不会影响上述相关关系.
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| 关 键 词： | 机构投资者 会计信息质量 实证研究 |
An Empirical Research on the Relationship between the Quality of Accounting Information and Institutional Investors |
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| HU Guo-Liu,HAN Cong-Hui.An Empirical Research on the Relationship between the Quality of Accounting Information and Institutional Investors[J].The Theory and Practice of Finance and Economics,2009,30(6). |
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| Authors: | HU Guo-Liu HAN Cong-Hui |
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| Institution: | HU Guo-Liu1,2,HAN Cong-Hui3 (1.School of Management,Hainan University,Haikou,Hainan 570228,China,2.Mobile Postdoctoral Stations,Southwestern University of Finance , Economics,Chendu,Sichuan 610074,3.School of Economy,China) |
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| Abstract: | Based on reliability,relativity,timeliness and objectivity of accounting information,this paper develops a complex index to describe the quality of accounting information.An empirical analysis is executed on the relationship between the quality of accounting information and institutional investors through multiple regression analysis.The results show that the proportion of institutional investors' shareholding,the number of institutional investors who has shares of the listed company and the number of insti... |
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| Keywords: | Institutional investors Quality of accounting information Empirical research |
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