| 上市公司财务报告透明度的形成和评价研究 |
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| 引用本文： | 李进营,周晓苏. 上市公司财务报告透明度的形成和评价研究[J]. 山西财经大学学报, 2010, 0(2) |
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| 作者姓名： | 李进营 周晓苏 |
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| 作者单位： | 南开大学会计学系; |
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| 基金项目： | 国家自然科学基金资助项目“财务报告透明度对投资人保护作用机制研究——以盈余管理为起点”(项目号:70872053) |
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| 摘 要： | 在分析财务报告透明度定义的基础上,基于上市公司与投资者之间的信息传递过程,提出了财务报告透明度形成的五环节模型和相应的评价体系,并结合深交所信息披露考评结果,对五环节模型和评价体系的有效性进行了实证检验。
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| 关 键 词： | 财务报告透明度 上市公司 评价体系 |
Research on Forming Process and Evaluation of the Listed Companies' Financial Reporting Transparency |
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| LI Jin-Ying,ZHOU Xiao-Su. Research on Forming Process and Evaluation of the Listed Companies' Financial Reporting Transparency[J]. Journal of Shanxi Finance and Economics University, 2010, 0(2) |
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| Authors: | LI Jin-Ying ZHOU Xiao-Su |
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| Affiliation: | LI Jin-Ying,ZHOU Xiao-Su (Accounting Dept.,Nankai University,Tianjin 300071,China) |
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| Abstract: | Financial report is main channel through which the investors obtain the information of the listed companies,the level of its transparency is key to protect investors' rights and interests.With the definition of financial reporting transparency,on the basis of the information transmitting process between listed companies and investors,the paper puts forward 5 links model of financial reporting transparency and corresponding evaluating system.Using with the results of the SZSE's assessment on information disc... |
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| Keywords: | financial report listed company evaluating system |
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