| 机构投资者实地调研与上市公司财务信息质量 |
| |
| 引用本文： | 涂建明,曹雅琪. 机构投资者实地调研与上市公司财务信息质量[J]. 金融论坛, 2021, 26(3): 71-80 |
| |
| 作者姓名： | 涂建明 曹雅琪 |
| |
| 作者单位： | 东南大学经济管理学院 南京,211189;东南大学经济管理学院 |
| |
| 基金项目： | 教育部人文社会科学研究规划基金项目“中国市场情境下整合审计发展的动因、特征及其经济后果研究”(18YJA790073)。 |
| |
| 摘 要： | 本文基于深交所推行的投资者实地调研制度及相关信息的披露,研究机构投资者实地调研活动对上市公司财务信息质量的作用,以及在该作用中调研便利性所发挥的影响.结果 表明:机构投资者的实地调研能改进上市公司当年及后一年的财务信息质量;较高的调研便利性会强化机构投资者实地调研提升财务信息质量的作用.
|
| 关 键 词： | 机构投资者 实地调研 财务信息质量 公司治理 |
Institutional Investor's Field Investigation and the Financial Information Quality of Listed Firms |
| |
| TU Jian-ming,CAO Ya-qi. Institutional Investor's Field Investigation and the Financial Information Quality of Listed Firms[J]. Finance Forum, 2021, 26(3): 71-80 |
| |
| Authors: | TU Jian-ming CAO Ya-qi |
| |
| Abstract: | Based on the investor’s field investigation system and the disclosure of relevant information promoted by the Shenzhen Stock Exchange,the authors of this paper research the impact of institutional investor’s field investigation on the financial information quality of listed firms,and the role of investigation convenience in the impacts.The results show that the field investigation can improve the financial information quality of listed firms in the current year and the following year;the high investigation convenience will strengthen the effect of institutional investor’s field investigation on improving the quality of financial information. |
| |
| Keywords: | institutional investor field investigation financial information quality corporate governance |
| 本文献已被 维普 万方数据 等数据库收录！ |
