论文部分内容阅读
本文从治理结构、经营状况角度分析、讨论了它们与信息披露质量间的内在关系。本文以深圳证券交易所2008-2015年信息披露质量评级报告结果及其对应上市公司的面板数据为研究样本进行分析,实证结果表明,上市公司信息披露质量与第一大股东持股比例、财务收益能力、资产规模等因素正相关;与资产负债率负相关;与独立董事在董事会中所占的比例没有明显的相关性。
From the angle of governance structure and operation status, this article discusses the internal relationship between them and the quality of information disclosure. In this paper, the Shenzhen Stock Exchange 2008-2015 information disclosure quality rating report and its corresponding listed companies panel data for the study sample analysis, the empirical results show that the quality of information disclosure of listed companies and the largest shareholder of the shareholding ratio, financial income Ability, asset size and other factors; negatively correlated with the asset-liability ratio; and no significant correlation with the proportion of independent directors in the board of directors.