本文關鍵詞： 互聯(lián)網(wǎng)行業(yè) 上市公司 自愿性信息披露 公司治理 公司績效　出處：《西南石油大學》2017年碩士論文　論文類型：學位論文

【摘要】：近年來,互聯(lián)網(wǎng)行業(yè)在國民經(jīng)濟發(fā)展和社會生產(chǎn)生活中產(chǎn)生著越來越重要的影響,互聯(lián)網(wǎng)公司所披露的信息逐漸受到市場各方的關注,其會計信息使用者對公司所披露信息的要求也越來越高,除了政府規(guī)定的強制性披露的信息外,自愿性信息披露同樣成為了投資者參考和分析的依據(jù)。因此本文以互聯(lián)網(wǎng)行業(yè)上市公司作為切入點,研究互聯(lián)網(wǎng)行業(yè)上市公司自愿性信息披露的情況,從公司股權、公司治理、公司績效等方面選取變量分析其對該行業(yè)中上市公司自愿信息披露的影響,為其他行業(yè)提供對比,對改善公司內部治理方式,提高信息披露質量有一定的現(xiàn)實意義。本文在借鑒國內外對自愿性信息披露影響因素相關研究的基礎上,應用自愿性信息披露的相關理論,采用實證研究的方法,以滬深兩市89家互聯(lián)網(wǎng)行業(yè)上市公司的數(shù)據(jù)和內容為樣本,構建了互聯(lián)網(wǎng)行業(yè)上市公司自愿性信息披露的評價指標體系,并進行指數(shù)的計算。利用多元線性回歸模型,檢驗選取的變量對公司自愿性信息披露的影響。結論表明高管持股比例、設立內部審計機構、公司發(fā)展能力、事務所聲譽與互聯(lián)網(wǎng)行業(yè)上市公司自愿性信息披露水平正相關,大股東持股比例、董事長總經(jīng)理兩職合一與互聯(lián)網(wǎng)行業(yè)上市公司自愿性信息披露水平負相關。根據(jù)實證研究的結果,本文從宏觀和微觀的角度針對互聯(lián)網(wǎng)行業(yè)自愿性信息披露提出相關的建議,以期推動互聯(lián)網(wǎng)行業(yè)及整個市場信息披露狀況的健康發(fā)展,完善證券市場信息披露體系。
[Abstract]:In recent years, the Internet industry has become more and more important in the development of national economy and social production and life, and the information disclosed by Internet companies has gradually attracted the attention of all parties in the market. In addition to the mandatory disclosure of information provided by the government, the users of accounting information are demanding more and more information from companies. Voluntary disclosure of information has also become the basis for investors' reference and analysis. Therefore, this paper takes listed companies in the Internet industry as a starting point to study the situation of voluntary disclosure of information of listed companies in the Internet industry, from the perspective of corporate equity and corporate governance. The company performance and other factors are selected to analyze its impact on the voluntary disclosure of information of listed companies in the industry, and to provide a comparison for other industries, and to improve the internal governance of the company. It is of practical significance to improve the quality of information disclosure. On the basis of studying the influencing factors of voluntary information disclosure at home and abroad, this paper applies the relevant theory of voluntary information disclosure, and adopts the method of empirical research. Based on the data and contents of 89 listed companies in Internet industry in Shanghai and Shenzhen stock markets, the evaluation index system of voluntary information disclosure of listed companies in Internet industry is constructed, and the index is calculated by using multivariate linear regression model. The results show that the proportion of senior managers' shareholding, the establishment of internal audit institutions, the ability of company development, the reputation of firms and the level of voluntary disclosure of information of listed companies in Internet industry are positively related to the influence of selected variables on voluntary disclosure of information. The proportion of major shareholders and the combination of two positions of chairman and general manager are negatively correlated with the level of voluntary disclosure of information of listed companies in the Internet industry. In order to promote the healthy development of the Internet industry and the whole market information disclosure situation and perfect the information disclosure system of the securities market, this paper puts forward some relevant suggestions on the voluntary information disclosure of the Internet industry from the macro and micro angles, in order to promote the healthy development of the Internet industry and the whole market.
【學位授予單位】：西南石油大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F49

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