房地产上市公司战略信息披露质量和影响因素的研究

发布时间：2018-03-20 23:07

本文选题：房地产　切入点：战略信息　出处：《重庆理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年来，房地产上市公司越来越为投资者所关注。房地产业是国民经济重要的行业之一，战略管理在房地产公司的发展中尤为重要，对于外部信息使用者来说，企业战略信息具有决策导向性，它在提高信息披露方面发挥着积极作用。本文的研究结果能帮助投资者熟悉房地产上市公司战略信息披露的习惯，为其信息的使用提供理论依据，为我国战略信息披露相关制度的完善提供经验数据。同时，也有助于战略管理的相关理论在会计研究中的应用。在国内的学术研究中，对于战略性信息披露的规范性研究占多数，而实证研究才刚刚起步，相对较少，针对不同行业战略性信息披露的实证研究成果更是缺乏。为此，，本文在文献回顾的基础上，采用内容分析法构建了我国房地产上市公司战略信息质量评价体系，以房地产行业2010年和2011年上市公司的财务报告作为研究对象，研究我国房地产上市战略信息披露质量；同时，对我国房地产上市公司战略性信息披露影响因素进行实证研究；最后从强化内部管理职能和完善外部约束制度两个方面对如何提高我国上市公司战略信息披露质量提出建议。本文的创新点：从行业的角度对上市公司战略信息披露质量和影响因素进行研究，选取了具有行业特征的变量；在借鉴国内外研究成果的基础上，采用内容分析法建立了战略信息披露质量评价体系，依据战略管理的理论和方法，设计了战略信息披露质量的评价内容和方法；从强制性信息披露和自愿性信息披露两个方面研究了战略信息披露的影响因素。
[Abstract]:In recent years, listed real estate companies have attracted more and more attention from investors. The real estate industry is one of the most important industries in the national economy, and strategic management is particularly important in the development of real estate companies. Enterprise strategic information is decision oriented, it plays an active role in improving information disclosure. The results of this paper can help investors familiarize themselves with the habit of strategic information disclosure in real estate listed companies. It provides theoretical basis for the use of information, provides empirical data for the improvement of the relevant system of strategic information disclosure in China, and also contributes to the application of the relevant theory of strategic management in accounting research. In the domestic academic research, the normative research on strategic information disclosure accounts for the majority, but the empirical research is just beginning, relatively few, the empirical research on strategic information disclosure in different industries is even less. On the basis of literature review, this paper constructs the evaluation system of strategic information quality of real estate listed companies in our country by content analysis, taking the financial reports of listed companies in the real estate industry on 2010 and 2011 as research objects. At the same time, the paper makes an empirical study on the influencing factors of the strategic information disclosure of the listed real estate companies in our country. Finally, some suggestions on how to improve the quality of strategic information disclosure of listed companies in China are put forward from two aspects: strengthening the internal management function and perfecting the external restraint system. The innovation of this paper: from the perspective of industry, the quality and influencing factors of strategic information disclosure of listed companies are studied, and the variables with industry characteristics are selected. The evaluation system of strategic information disclosure quality is established by content analysis method. According to the theory and method of strategic management, the evaluation content and method of strategic information disclosure quality are designed. This paper studies the influencing factors of strategic information disclosure from two aspects: mandatory information disclosure and voluntary information disclosure.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F299.233.4

【参考文献】