本文關(guān)鍵詞：信息傳播視角下的我國(guó)上市公司信息披露有效性研究　出處：《華東師范大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 上市公司 信息披露 有效性 評(píng)價(jià)

【摘要】：隨著社會(huì)經(jīng)濟(jì)的發(fā)展,我國(guó)證券市場(chǎng)在短短二十幾年時(shí)間里從無(wú)到有,已經(jīng)迅速發(fā)展成為資本市場(chǎng)一支非常重要的力量。但是在發(fā)展的過(guò)程中,由于制度和組織建設(shè)滯后、上市公司和投資者不成熟等原因,暴露出許多問(wèn)題,上市公司信息披露有效性較差便是其中之一。 目前,國(guó)內(nèi)外對(duì)于信息披露有效性的研究主要集中在市場(chǎng)有效性和信息不對(duì)稱理論兩個(gè)方面,從經(jīng)濟(jì)學(xué)的角度分析信息披露有效性問(wèn)題。前者認(rèn)為如果上市公司信息披露充分有效,則市場(chǎng)能夠完全發(fā)揮配置資源的作用；而后者則認(rèn)為信息披露是為了消除代理人和委托人之間的信息不對(duì)稱,從而減少扭曲的“逆向選擇”現(xiàn)象。本文從信息傳播學(xué)的角度,來(lái)重新定義信息披露有效性的概念,將信息披露活動(dòng)看做信息傳播的過(guò)程,分別從上市公司(信息源)、傳播平臺(tái)(信道)和投資者(受眾)三個(gè)方面著手,研究并評(píng)價(jià)他們的影響因素(噪音)。最后借助傳播效果理論,分析和評(píng)價(jià)上市公司信息披露給投資者帶來(lái)的影響,以及由此對(duì)股票市場(chǎng)產(chǎn)生作用的情況。 文章首先在緒論部分表明研究背景、目的和意義,然后介紹國(guó)內(nèi)外的文獻(xiàn)綜述,最后簡(jiǎn)要說(shuō)明文章結(jié)構(gòu)。 第二部分主要介紹上市公司信息披露的相關(guān)情況。首先界定信息披露的概念和作用,然后介紹信息披露的種類和內(nèi)容,接著介紹我國(guó)上市公司的基本情況以及上市公司信息披露的制度建設(shè)情況。 第三部分是上市公司信息披露有效性研究,先介紹信息傳播有效性理論以及影響因素,然后將其引入上市公司信息披露活動(dòng),給出在信息傳播視角下的信息披露有效性概念及影響因素。最后介紹我國(guó)上市公司信息披露有效性的現(xiàn)狀,并舉案例說(shuō)明。 第四部分是上市公司信息披露有效性評(píng)價(jià),在介紹了國(guó)內(nèi)外四種信息披露有效性評(píng)價(jià)體系之后,從信息傳播源、傳播信道和受眾三個(gè)方面展開,建立信息披露評(píng)價(jià)指標(biāo)體系,并選取案例進(jìn)行實(shí)證分析。 最后,文章在信息披露有效性理論和實(shí)際評(píng)價(jià)的基礎(chǔ)上,嘗試性的提出提高信息披露有效性的建議。在文末歸納結(jié)論與不足,并對(duì)未來(lái)研究提出展望。 本文的特色和創(chuàng)新之處在于：嘗試從信息傳播的角度,重新認(rèn)識(shí)上市公司信息披露的有效性問(wèn)題,并對(duì)其概念給出明確定義。同時(shí)利用層次分析法,將上市公司信息披露這個(gè)信息傳播的過(guò)程分解成可操作的評(píng)價(jià)指標(biāo)體系,從而能夠評(píng)價(jià)上市公司具體的信息披露行為,具有實(shí)踐意義。
[Abstract]:With the development of social economy, China's securities market has developed rapidly into a very important force in the capital market in a short period of 20 years, but in the process of development. Because of the lag of system and organization construction, the immaturity of listed companies and investors, many problems are exposed, among which the poor effectiveness of information disclosure of listed companies is one of them. At present, the research on the effectiveness of information disclosure at home and abroad mainly focuses on two aspects: market efficiency and information asymmetry theory. This paper analyzes the validity of information disclosure from the angle of economics. The former thinks that if the information disclosure of listed companies is fully effective, then the market can fully play the role of allocating resources; The latter thinks that the information disclosure is to eliminate the information asymmetry between the agent and the principal, thus reducing the distorted phenomenon of "adverse selection". To redefine the concept of the effectiveness of information disclosure, information disclosure activities as a process of information dissemination, respectively from the listed company (information source, communication platform (channel) and investors (audience) three aspects. Finally, with the help of the theory of propagation effect, the paper analyzes and evaluates the influence of information disclosure of listed companies on investors and the effect on the stock market. The paper first introduces the background, purpose and significance of the research in the introduction, then introduces the literature review at home and abroad, and finally briefly explains the structure of the article. The second part mainly introduces the information disclosure of listed companies. Firstly, it defines the concept and role of information disclosure, and then introduces the types and content of information disclosure. Then it introduces the basic situation of listed companies and the construction of information disclosure system of listed companies. The third part is the study of the effectiveness of information disclosure of listed companies, first introducing the theory of the effectiveness of information dissemination and influencing factors, and then introducing it into the information disclosure activities of listed companies. This paper gives the concept of the validity of information disclosure from the perspective of information dissemination and its influencing factors. Finally, it introduces the current situation of the information disclosure effectiveness of listed companies in China, and gives a case study. The 4th part is the evaluation of the effectiveness of information disclosure of listed companies. After introducing four kinds of information disclosure effectiveness evaluation system at home and abroad, the paper starts from three aspects: information source, communication channel and audience. Establish the information disclosure evaluation index system, and select a case for empirical analysis. Finally, based on the theoretical and practical evaluation of the effectiveness of information disclosure, the paper tries to put forward some suggestions to improve the effectiveness of information disclosure. At the end of this paper, the conclusions and shortcomings are summarized, and the prospect of future research is put forward. The characteristics and innovations of this paper are: try to re-understand the effectiveness of information disclosure of listed companies from the perspective of information dissemination, and give a clear definition of its concept. At the same time, use the Analytic hierarchy process. It is of practical significance to decompose the information disclosure process of listed companies into an operational evaluation index system so as to evaluate the specific information disclosure behavior of listed companies.
【學(xué)位授予單位】：華東師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F275;F832.51;F224

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 杜心鶴;;我國(guó)上市公司信息披露有效性問(wèn)題分析[J];財(cái)經(jīng)界(學(xué)術(shù)版);2008年01期

2 胡靜波;侯俊;;我國(guó)上市公司證券發(fā)行信息披露有效性分析[J];東北師大學(xué)報(bào)(哲學(xué)社會(huì)科學(xué)版);2010年04期

3 陳響;;上市公司自愿信息披露現(xiàn)狀研究——以西北上市公司為例[J];黑龍江對(duì)外經(jīng)貿(mào);2009年06期

4 溫素彬,薛恒新,盧太平;會(huì)計(jì)信息披露的利益相關(guān)者博弈分析[J];經(jīng)濟(jì)問(wèn)題;2003年10期

5 南開大學(xué)公司治理研究中心課題組;中國(guó)上市公司治理評(píng)價(jià)系統(tǒng)研究[J];南開管理評(píng)論;2003年03期

6 吳晨;;歐盟招股說(shuō)明書指令——構(gòu)建歐盟證券發(fā)行監(jiān)管的協(xié)調(diào)新機(jī)制[J];深交所;2006年09期

7 許紹雙;田昆儒;;上市公司信息披露質(zhì)量評(píng)價(jià):實(shí)踐及啟示[J];現(xiàn)代管理科學(xué);2009年08期

8 解紅濤;張麗娜;;香農(nóng)-施拉姆模式的改進(jìn)及應(yīng)用研究[J];西南民族大學(xué)學(xué)報(bào)(自然科學(xué)版);2011年01期

9 鄧小洋;上市公司會(huì)計(jì)信息披露動(dòng)機(jī)的經(jīng)濟(jì)分析[J];學(xué)術(shù)交流;1999年01期

10 馮晶;市場(chǎng)有效性理論與中國(guó)證券市場(chǎng)[J];浙江社會(huì)科學(xué);2000年06期

相關(guān)博士學(xué)位論文 前1條

1 謝清喜;我國(guó)上市公司信息披露的有效性研究[D];復(fù)旦大學(xué);2005年

相關(guān)碩士學(xué)位論文 前1條

1 吳黎明;中國(guó)上市公司信息披露有效性問(wèn)題分析[D];西南財(cái)經(jīng)大學(xué);2007年

，

本文編號(hào)：1383584