| 农业上市公司会计信息披露质量影响因素研究 |
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| 引用本文： | 杨美丽,彭玉珊,陈涛.农业上市公司会计信息披露质量影响因素研究[J].山东工商学院学报,2009,23(1). |
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| 作者姓名： | 杨美丽 彭玉珊 陈涛 |
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| 作者单位： | 1. 山东农业大学,经济管理学院,山东,泰安,271018
2. 齐鲁证券泰安部,山东,泰安,271000 |
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| 摘 要： | 以深圳证券交易所农业类上市公司2005~2007年的信息披露质量相关资料为依据,对其会计信息披露质量的影响因素进行了理论分析,并构建了Logistic回归模型,验证了相关的基本假设。实证研究表明,农业上市公司更名次数、从事业务种类、资产和负债规模与补贴收入、高管薪酬与信息披露质量正相关,宏观因素中通货膨胀率和自然灾害因素与农业上市公司信息披露质量呈现负相关的关系。
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| 关 键 词： | 农业上市公司 会计信息披露质量 Logistic回归模型 |
On the Influence Factors of Accounting Information Disclosure Quality in Agricultural Listed Companies |
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| YANG Mei-li,PENG Yu-shan,CHEN Tao.On the Influence Factors of Accounting Information Disclosure Quality in Agricultural Listed Companies[J].Journal of Shandong Institute of Business and Technology,2009,23(1). |
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| Authors: | YANG Mei-li PENG Yu-shan CHEN Tao |
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| Institution: | 1.College of Economics and Management;Shandong Agricultural University;Tai'an 271018;China;2.Qilu securities Co.Ltd;Tai'an 271000;China |
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| Abstract: | This essay theoretically analyses the influence factors of accounting information disclosure quality of agricultural listed companies based on data from 2005 to 2007,constructs the Logistic Regression Model,and verifies the relevant assumptions.The conclusion of the empirical research reveals that elements such as the name-changing times of the companies,categories of businesses,sizes of assets and liabilities,subsidy revenues,top managers' salaries change in positive relevance to accounting information dis... |
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| Keywords: | agricultural listed companies accounting information disclosure quality Logistic Regression Model |
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