金融业自愿性信息披露影响因素实证研究——基于沪深主板上市公司的数据

发布时间：2018-02-27 16:30

本文关键词： 金融业上市公司自愿性信息披露　出处：《会计之友》2017年04期 　论文类型：期刊论文

【摘要】：以2009—2015年我国金融业上市公司为样本,实证分析了金融业上市公司自愿性信息披露的程度及影响因素。结果发现,自愿性信息披露水平与会计信息质量、盈利能力、公司规模、财务风险、流通股比例、有会计专业背景的独立董事的比例呈正相关关系,与两职合一状态、股权集中度呈负相关关系;是否设立审计委员会对上市金融企业自愿性信息披露的影响不显著。文章进一步分析了金融业自愿性信息披露水平与企业价值之间的关系,研究发现金融业自愿性信息披露水平与企业价值之间存在负相关关系,但市场化程度较高的地区,两者之间呈现出正相关关系。研究结果有利于丰富自愿性信息披露的相关文献,且为我国金融市场的完善提供参考。
[Abstract]:Taking the financial industry listed companies in China from 2009-2015 as a sample, this paper empirically analyzes the degree of voluntary information disclosure of listed companies in the financial industry and its influencing factors. The results show that the level of voluntary information disclosure and the quality of accounting information, profitability, company size, and so on. The financial risk, the proportion of circulating shares and the proportion of independent directors with accounting background are positively correlated, and negatively correlated with the state of integration of two positions and the degree of equity concentration. Whether an audit committee is set up has no significant effect on voluntary disclosure of information in listed financial enterprises. This paper further analyzes the relationship between the level of voluntary disclosure of financial information and the value of enterprises. The study found that there is a negative correlation between the voluntary disclosure level of financial information and enterprise value, but the degree of marketization is relatively high in the region, There is a positive correlation between the two and the research results are helpful to enrich the relevant literature on voluntary information disclosure and provide a reference for the perfection of financial market in China.
【作者单位】：山东农业工程学院;山西财经大学;山东交通学院经济与管理学院;
【基金】：山东省社会科学规划办项目“山东省中小金融企业自愿性信息披露影响因素实证研究”(14CGLJ54)
【分类号】：F275

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