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我国中小板上市公司会计透明度影响因素的实证研究

发布时间:2018-01-17 20:10

  本文关键词:我国中小板上市公司会计透明度影响因素的实证研究 出处:《安徽财经大学》2012年硕士论文 论文类型:学位论文


  更多相关文章: 会计透明度 logistic回归分析 中小板上市公司


【摘要】:如何提高上市公司的会计透明度是多年来理论界和实务界一直着力探讨的问题。随着我国经济的发展,会计信息对配置社会经济资源的重要作用越来越明显,会计信息的不透明会将给我国的市场经济带来无法估量的影响。尤其是近年来,小股东维权案例的发生,其主因就是会计透明度不高,误导投资者,损害了投资者尤其是中小投资者的利益。因此找出影响中小板上市公司会计透明度的因素对中小企业的发展起着非常重要的作用。 本文首先阐述了选题的背景、研究的目的和意义以及研究的思路和方法并回顾了国内外有关会计透明度涵义和影响因素的文献,在借鉴前人研究成果的基础上,以信息不对称理论、委托代理理论、不完全契约理论和投资者保护理论等相关经济学知识作为文章的理论框架,同时结合我国中小板上市公司的会计透明度现状和对于其信息披露的特殊制度规定,进行了会计透明度不高的原因分析,并从公司财务、公司制度环境和外部监管以及公司董事会特征三个方面剖析了可能影响会计透明度的原因,再以2005-2010年深圳证券交易所中小企业板上市1年以上所有制造企业作为样本进行实证检验。 在进行实证研究时,本文共选取了13个解释变量,并选取深交所公布的会计信息披露质量评价结果作为被解释变量。由于选取的变量较多,为了避免变量之间多重共线性和异方差现象,使检验结果更加客观、科学,在进行描述性统计分析之后,采用了卡方检验的模式,最后进行了logistic回归分析。实证结果表明:公司财务是影响中小板上市公司会计透明度的重要因素;独立董事制度和会计师事务所对会计透明度的作用却没有很好的体现;中小板上市公司董事会的勤勉性和政府监管水平与会计透明度无关。最后,根据实证结果分析原因,提出提高我国中小板上市公司会计透明度的相关对策建议,以便更好的运用到实际监督工作中。
[Abstract]:How to improve the accounting transparency of listed companies has been discussed by the theorists and practitioners for many years. With the development of our economy, the important role of accounting information in the allocation of social and economic resources is becoming more and more obvious. The opaque accounting information will bring incalculable influence to the market economy of our country, especially in recent years, the main reason of the minority shareholders' rights protection cases is that the accounting transparency is not high, misleading investors. It damages the interests of investors, especially small and medium-sized investors, so finding out the factors that affect the accounting transparency of small and medium-sized listed companies plays a very important role in the development of small and medium-sized enterprises. This paper first describes the background of the topic, the purpose and significance of the study, as well as the ideas and methods of the study, and reviews the domestic and foreign literature on the meaning of accounting transparency and influencing factors. Based on the previous research results, this paper takes information asymmetry theory, principal-agent theory, incomplete contract theory and investor protection theory as the theoretical framework of the article. At the same time, combined with the current situation of accounting transparency of Chinese small and medium-sized board listed companies and the special regulations for its information disclosure, this paper analyzes the reasons for the low accounting transparency, and analyzes the reasons from the company finance. The reasons that may affect accounting transparency are analyzed from three aspects: corporate institutional environment, external supervision and the characteristics of the company's board of directors. Then all manufacturing enterprises listed on the SME board of Shenzhen Stock Exchange from 2005 to 2010 were tested as samples. In the empirical study, this paper selects a total of 13 explanatory variables, and selected the Shenzhen Stock Exchange disclosure of accounting information disclosure quality evaluation results as explained variables. In order to avoid multiple collinearity and heteroscedasticity between variables and make the test results more objective and scientific, the chi-square test model was adopted after descriptive statistical analysis. Finally, the logistic regression analysis is carried out. The empirical results show that: corporate finance is an important factor affecting the accounting transparency of small and medium-sized listed companies; The effect of independent director system and accounting firm on accounting transparency is not well reflected. The diligence of the board of directors and the level of government supervision have nothing to do with accounting transparency. Finally, according to the empirical results, the paper puts forward the relevant countermeasures and suggestions to improve the accounting transparency of the small and medium-sized board listed companies. In order to better apply to the actual supervision work.
【学位授予单位】:安徽财经大学
【学位级别】:硕士
【学位授予年份】:2012
【分类号】:F275;F832.51

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