股权结构对内部控制信息披露影响的实证研究

发布时间：2018-01-04 18:27

本文关键词：股权结构对内部控制信息披露影响的实证研究　出处：《沈阳理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来，财务舞弊事件时有发生，不仅使投资者的财产蒙受巨大损失，也严重影响了证券市场的正常发展。为了避免这种事件的发生，很多利益相关者把目光投向了内部控制信息，2002年美国国会通过了《萨班斯——奥克斯利法案》，在全球资本市场上掀起了加强公司内部控制的浪潮。2006年起，我国也相继发布了相关的规定，提出了加强内部控制制度建设和相关信息披露的要求。目前，关于内部控制信息披露的实证研究比较多，但是关于股权结构怎样影响内部控制信息披露的研究还不够深入。本文从股权结构的七个特征入手，研究其对内部控制信息披露是否会产生影响、如何影响，对上市公司通过构建适合的股权结构来提高内部控制信息披露有积极的促进意义。首先，，本研究介绍了股权结构与内部控制信息披露的相关理论基础。然后，从理论上分析了股权结构各个特征因素对内部控制信息披露产生的影响，为后面的实证研究提供了理论支持。其次，运用内容分析法构建内部控制信息披露指数，作为本研究的被解释变量，选择股权集中度、股权制衡度、控股股东持股比例、控股股东性质、高级管理层持股比列、机构投资者持股比例和流通股比例作为本研究的解释变量，选择公司规模、负债比率、盈利能力作为控制变量，通过多元线性回归方法对样本数据进行回归分析，分析上市公司股权结构对内部控制信息披露的影响。
[Abstract]:In recent years, financial fraud events have occurred, not only the property investors suffered huge losses, but also seriously affected the normal development of the securities market. In order to avoid such incidents, many stakeholders focused on the internal control information, in 2002 the United States Congress passed the Sarbanes Oxley act < >, in the global capital market to strengthen the internal control of the company set off a wave of.2006 years, China has issued the relevant provisions, put forward to strengthen the system construction and related information disclosure of internal control requirements. At present, more empirical research on information disclosure of internal control, but on the ownership structure how to influence on the information disclosure of internal control is not enough deeply.
This paper from the seven characteristics of the ownership structure of the research on internal control information disclosure will have an impact, how to influence on the listed companies through the construction of ownership structure suitable to improve the internal control information disclosure has a positive significance. Firstly, it introduces the theoretical basis of the ownership structure and information disclosure of internal control in this study. Then, from the theoretical analysis of the characteristics of ownership structure influence of various factors on information disclosure of internal control, provides the theoretical support for the empirical research. Secondly, using the contents of the construction of the internal control information disclosure index analysis method, this study as the explanatory variable, select the ownership concentration, equity balance degree, controlling shareholders the proportion of the controlling shareholders, senior management shareholding ratio, the proportion of institutional investors holding and the proportion of tradable shares as the explanatory variable, select the public The company's scale, debt ratio and profitability are taken as control variables, and regression analysis is done by multiple linear regression method to analyze the impact of ownership structure of listed companies on information disclosure of internal control.

【学位授予单位】：沈阳理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.1;F276.6

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