上市公司财务治理与信息披露关系实证研究
发布时间：2018-11-18 08:27
【摘要】：正一、引言截至2011年年底,我国上市公司己经达到2342家,股票市价总值21.48万亿,股民开户人数1.6亿。信息披露作为一项公司的重要公司治理工具,也是许多中小股民投资的决策依据,财务治理作为公司治理的核心与信息披露互相促进。因此对上市公司财务治理中的信息披露研究,对于提升公司的财务治理效果有着重要意义,进而有利于保护银行等债权人、中小股东等相关利益
[Abstract]:First, introduction by the end of 2011, China's listed companies have reached 2342, the market value of the stock market value of 21.48 trillion, the number of shareholders opened accounts 160 million. As an important corporate governance tool, information disclosure is also the decision basis for many small and medium shareholders. Financial governance as the core of corporate governance and information disclosure promote each other. Therefore, the research on the information disclosure in the financial governance of listed companies is of great significance to the improvement of the financial governance effect of the company, and thus helps to protect the relevant interests of creditors such as banks and small and medium-sized shareholders.
【作者单位】： 河南牧业经济学院;
【基金】：河南省2013年河南省软科学项目(编号:132400410035) 河南省教育厅科学技术项目(编号:12B790018) 河南省教育厅人文社科项目(编号:2012-GH-127)的阶段性研究成果
【分类号】：F233;F832.51
，
本文编号：2339472
[Abstract]:First, introduction by the end of 2011, China's listed companies have reached 2342, the market value of the stock market value of 21.48 trillion, the number of shareholders opened accounts 160 million. As an important corporate governance tool, information disclosure is also the decision basis for many small and medium shareholders. Financial governance as the core of corporate governance and information disclosure promote each other. Therefore, the research on the information disclosure in the financial governance of listed companies is of great significance to the improvement of the financial governance effect of the company, and thus helps to protect the relevant interests of creditors such as banks and small and medium-sized shareholders.
【作者单位】： 河南牧业经济学院;
【基金】：河南省2013年河南省软科学项目(编号:132400410035) 河南省教育厅科学技术项目(编号:12B790018) 河南省教育厅人文社科项目(编号:2012-GH-127)的阶段性研究成果
【分类号】：F233;F832.51
，
本文编号：2339472
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