| 股权结构、公司治理、财务状况与上市公司信息披露质量 |
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| 引用本文： | 黄志良,刘志娟. 股权结构、公司治理、财务状况与上市公司信息披露质量[J]. 财会通讯, 2007, 0(6) |
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| 作者姓名： | 黄志良 刘志娟 |
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| 作者单位： | 广东轻工职业技术学院 广东轻工职业技术学院 广东广州 广东广州 |
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| 摘 要： | 信息披露质量对证券市场效率有重要影响,改善信息披露质量能有效促进证券市场效率。本文以深交所2005年上市公司信息披露考评为依据,结合公司年报,选取股权结构、公司治理结构及财务经营状况等方面指标,运用LOGISTIC模型对选取的相关因素进行回归分析。结果表明,股权结构、公司治理结构及财务经营状况等方面的因素与上市公司信息披露质量显著相关。
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| 关 键 词： | 信息披露质量 股权结构 公司治理结构 财务经营状况 |
Shares Structure,Governance,Financial Status and Disclosure Quality of Listed Companies |
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| Huang Zhiliang Liu Zhijuan. Shares Structure,Governance,Financial Status and Disclosure Quality of Listed Companies[J]. Communication of Finance and Accounting, 2007, 0(6) |
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| Authors: | Huang Zhiliang Liu Zhijuan |
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| Abstract: | Asymmetry in information and false disclosure influences efficiency of the security market. Improvement in disclosure quality enforces and promotes long-term development efficiency of the security. Sampling 119 listed companies of SZSE in 2005 in China, according to data of annals of their, we regress logistic model by relational factors chosen and find that shares structure, corporate governance and status of finance and running influence disclosure quality of listed companies. |
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| Keywords: | Disclosure Quality Shares structure Corporate governance Status of finance and operation |
| 本文献已被 CNKI 维普 等数据库收录！ |
