基于声誉治理的会计诚信披露研究

发布时间：2018-03-07 08:51

本文选题：信息披露　切入点：财务特征　出处：《财会通讯》2014年13期 　论文类型：期刊论文

【摘要】：正就我国资本市场而言,我国上市公司信息披露质量较低,违规信息披露、盈余管理等十分普遍,上市公司的会计信息披露一直备受关注。已有研究主要聚焦公司主体,围绕财务特征、公司治理和公司特质三个方面分析公司会计信息质量。其中,财务特征研究的是会计信息透明度的影响因素,包括获利能力、杠杆比率和审计意见等,如陈信元和童大龙(2005)认为,偿债能力和获利能力会显著影响公司的会计信息披露策略;公司治理方面的研究较为成熟,可
[Abstract]:As far as China's capital market is concerned, the quality of information disclosure of listed companies is relatively low, the disclosure of illegal information and earnings management are very common, and the accounting information disclosure of listed companies has been paid close attention to. This paper analyzes the quality of corporate accounting information from three aspects: financial characteristics, corporate governance and corporate characteristics. Among them, financial characteristics study the influencing factors of accounting information transparency, including profitability, leverage ratio and audit opinion, etc. Such as Chen Xinyuan and Tong Dalong 2005) think that solvency and profitability will significantly affect the accounting information disclosure strategy of the company; the research on corporate governance is more mature, can
【作者单位】：南通紫琅职业技术学院;
【分类号】：F832.51;F275

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