上市公司法律诉讼事项信息披露质量及其影响因素研究

发布时间：2018-12-30 18:59

【摘要】：近年来，我国上市公司法律诉讼事项信息披露的质量不高，常常在一定程度上存在着片面、滞后等问题，违背了证券市场公开、公平、公正和诚实信用的基本原则，严重损害了广大投资者的利益，同时也在一定程度上扰乱了我国资本市场的秩序。因此，研究我国上市公司法律诉讼事项信息披露的质量及其影响因素对提高我国上市公司法律诉讼事项信息披露的有效性、充分性，促进我国证券市场持续健康发展，，更大程度地保护广大投资者的合法权益具有非常现实的意义。本文以2010年和2011年在上交所与深交所首次公开披露法律诉讼事项的上市公司为样本，进行实证分析。在实证分析的过程中，运用搜集的数据建立模型并通过描述性统计、线性回归等方法进行分析处理，结论显示上市公司所处地域的不同与法律诉讼事项披露的及时性、充分性有着较为显著的相关关系。如何改善我国上市公司法律诉讼事项信息披露的状况质量，提高其披露的及时性与充分性，本文在通过分析实证结果后给出了相关建议，提出加强法制建设、均衡地区经济发展是提高法律诉讼事项信息披露有效性与充分性的重要途径等对策建议。本论文共分为四部分进行研究与论证。第一部分，绪论，主要明确本论题的研究背景、研究目的及意义、研究方法与框架。第二部分，文献综述。分别对国内相关文献回顾，为之后的实证研究部分提供指导意义。第三部分，上市公司法律诉讼事项信息披露质量的实证分析，通过选取相应的解释变量、被解释变量、控制变量从实证分析的角度来研究说明我国上市公司法律诉讼事项信息披露质量及其影响因素。第四部分，得出相应的结论，并根据结论提出相关对策及建议。
[Abstract]:In recent years, the quality of information disclosure of legal proceedings of listed companies in China is not high, and there are often some problems, such as one-sided, lagging, etc., which violate the basic principles of openness, fairness, impartiality and good faith in the securities market. It seriously damages the interests of investors and disturbs the order of our capital market to a certain extent. Therefore, the study of the quality of information disclosure of legal proceedings of listed companies in China and its influencing factors will improve the effectiveness and adequacy of disclosure of information on legal proceedings of listed companies in China, and promote the sustainable and healthy development of the securities market in our country. To protect the legitimate rights and interests of the majority of investors to a greater extent has very practical significance. This paper takes the listed companies which first publicly disclose the legal proceedings in the Shanghai Stock Exchange and the Shenzhen Stock Exchange in 2010 and 2011 as samples to carry out empirical analysis. In the process of empirical analysis, using the collected data to establish a model and through descriptive statistics, linear regression and other methods to analyze, the conclusion shows that the listed companies in different regions and the timeliness of the disclosure of legal proceedings. Adequacy has a significant correlation. How to improve the quality of information disclosure of legal proceedings of listed companies in China, and to improve the timeliness and adequacy of disclosure, this paper, after analyzing the empirical results, gives some relevant suggestions and proposes to strengthen the construction of the legal system. Balanced regional economic development is an important way to improve the effectiveness and adequacy of information disclosure in legal proceedings. This paper is divided into four parts for research and demonstration. The first part, introduction, mainly clarifies the research background, research purpose and significance, research method and frame of this thesis. The second part, literature review. Review the relevant literature in China, and provide guidance for the later empirical research. The third part, the empirical analysis of the information disclosure quality of the listed companies' legal proceedings, through the selection of the corresponding explanatory variables, interpreted variables, From the perspective of empirical analysis, the control variable studies and explains the quality of information disclosure of legal proceedings of listed companies in China and its influencing factors. The fourth part, draw the corresponding conclusion, and put forward the relevant countermeasure and suggestion according to the conclusion.
【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F224;F832.51;D922.28

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