我国创业板上市公司会计信息透明度影响因素实证研究

发布时间：2018-02-20 07:51

本文关键词： 创业板上市公司会计信息透明度　出处：《石家庄铁道大学》2016年硕士论文　论文类型：学位论文

【摘要】：我国创业板市场从2009年10月份成立开始就受到社会各界以及广大投资者的持续广泛关注。经过六年的快速发展,创业板发展日益成熟,创业板低门槛特征使得上市企业的数量和规模不断增长。然而,随着创业板市场的扩大,上市公司信息披露不规范、披露内容虚假、披露不及时不充分等问题日益突出,这些问题损害了中小股东的利益,阻碍了证券市场的健康发展。只有提高创业板上市公司信息透明度才能更好地保护投资者的利益,才能更好得实现资本市场的效率与公平。所以,本文以创业板上市公司的会计信息透明度作为研究选题,探析影响创业板上市公司会计信息透明度的相关因素,期望能够提出提高我国创业板上市公司会计信息透明度的对策。本文首先阐释了会计信息透明度的涵义以及会计信息透明度影响因素两方面的国内外研究成果;其次阐述了会计信息透明度研究的相关理论基础及其衡量方法,指出本文会计信息透明度的衡量方法;再次分析了我国创业板市场发展情况及其会计信息披露状况;最后通过实证分析,具体分析影响我国创业板上市公司信息透明度的相关因素,进而提出提高我国创业板上市公司会计信息透明度的相关对策。研究发现,我国创业板上市公司的股权集中度、独立董事比例、高管持股比例、违规行为、年报披露及时性、会计师事务所、企业社会责任信息披露、关联交易数量对会计信息透明度有显著影响,董事会规模、股权制衡、董事会勤勉度、监事会规模、董事长与总经理两职合一对会计信息透明度的影响并不显著。因此,创业板上市公司要不断的优化股权结构;改进董事会制度,提高监事会独立性;不断完善两职分离制度;完善关联交易的相关准则;同时还要加大对创业板上市公司会计信息披露的监督力度。
[Abstract]:Since the establishment of the gem in October 2009, the gem market has been receiving continuous and extensive attention from all walks of life and investors. After six years of rapid development, the gem has become increasingly mature. The low threshold of gem makes the number and scale of listed enterprises increase. However, with the expansion of the gem market, the information disclosure of listed companies is not standardized, the disclosure content is false, the disclosure is not timely and insufficient, and so on. These problems harm the interests of minority shareholders and hinder the healthy development of the securities market. Only by improving the transparency of information of listed companies on the gem can the interests of investors be better protected. Therefore, this paper takes the transparency of accounting information of listed companies on the gem as the research topic, and analyzes the relevant factors that affect the transparency of accounting information of listed companies on the gem. It is expected to put forward some countermeasures to improve the transparency of accounting information of listed companies in China's gem. Firstly, this paper explains the meaning of accounting information transparency and the domestic and foreign research results on the influencing factors of accounting information transparency. Secondly, this paper expounds the theoretical basis and measurement method of accounting information transparency research, points out the measurement method of accounting information transparency in this paper, analyzes the development of gem market and its accounting information disclosure status. Finally, through empirical analysis, specific analysis of the impact of gem listed companies information transparency related factors, and then proposed to improve the gem listed companies accounting information transparency. The concentration of equity, the proportion of independent directors, the proportion of senior managers, the violation of regulations, the timeliness of annual report disclosure, the disclosure of accounting firms, the disclosure of corporate social responsibility information in China's gem listed companies, The number of related party transactions has a significant impact on the transparency of accounting information. The size of the board of directors, equity checks and balances, the diligence of the board of directors, the size of the board of supervisors, the combination of chairman and general manager have no significant impact on the transparency of accounting information. Gem listed companies should constantly optimize the ownership structure; improve the board of directors system to improve the independence of the board of supervisors; At the same time also to increase the gem listed companies accounting information disclosure supervision.
【学位授予单位】：石家庄铁道大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275;F832.51

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