| 上市公司治理对会计信息披露质量的影响因素分析 |
| |
| 引用本文： | 白宪生. 上市公司治理对会计信息披露质量的影响因素分析[J]. 事业财会, 2010, 0(1) |
| |
| 作者姓名： | 白宪生 |
| |
| 作者单位： | 太原科技大学; |
| |
| 摘 要： | 本文采用熵权法研究了我国上市公司治理对会计信息披露质量的影响因素,研究结果表明第一大股东的性质、机构投资者持股比例、管理层的持股比例、公司总资产的大小和第一大股东的持股比例对会计信息披露质量有较大影响;而独立董事比例、监事会人数、流通股比例以及资产负债率、净资产收益率和主营业务收入率等指标对会计信息披露质量影响很小。根据研究结果,提出了完善公司治理结构和提高会计信息披露质量的改进措施。
|
| 关 键 词： | 上市公司 公司治理 会计信息披露 |
Factors affecting the Disclosure Quality of Accounting Information in Listed Companies |
| |
| Bai Xian-sheng Taiyuan University of Science , Technology,Taiyuan Shanxi. Factors affecting the Disclosure Quality of Accounting Information in Listed Companies[J]. , 2010, 0(1) |
| |
| Authors: | Bai Xian-sheng Taiyuan University of Science Technology Taiyuan Shanxi |
| |
| Affiliation: | Bai Xian-sheng Taiyuan University of Science , Technology,Taiyuan Shanxi 030024 |
| |
| Abstract: | The factors affecting the disclosure quality of accounting information of listed companies are investigated using entropy in this paper.The results indicate the property of the largest shareholder,the share ratios of institutional investors, managers and the largest shareholder,and the total assets of a company considerably influence the disclosure quality of accounting information,which is slightly influenced by the ratios of independent directors,supervisors,ratios of floating stocks, earning ratio,debt r... |
| |
| Keywords: | Listed Companies Corporate Governance Accounting Information Disclosure |
| 本文献已被 CNKI 等数据库收录！ |
|
