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本文以2013年深圳主板信息披露考评的480家上市公司作为研究对象,分析公司的基本因素、财务因素、治理因素和审计因素对信息披露质量的影响。首先做了信息披露质量与各个变量的相关分析,然后建立了多项有序logistic回归模型,得出结论:公司所属行业、公司规模、每股收益、是否ST公司、董事总规模及审计意见对上市公司信息披露考评结果有显著影响。
In this paper, 480 listed companies in Shenzhen Main Board Information Disclosure Assessment were selected as research objects to analyze the impact of the Company’s basic factors, financial factors, governance factors and audit factors on the quality of information disclosure. First of all, the quality of information disclosure and the correlation analysis of various variables were made. Then, a number of orderly logistic regression models were established, and the conclusions were drawn: the company’s industry, company size, earnings per share, whether ST company, the total size of directors and audit opinion Information disclosure of listed companies evaluation results have a significant impact.