本文選題：信息披露 + 交叉上市�。� 參考：《現(xiàn)代財經(jīng)(天津財經(jīng)大學學報)》2014年10期

【摘要】：本研究以2011年中國全部純A股、A+B股和A+H股上市公司為樣本,考察國際融資動機和監(jiān)管環(huán)境如何影響上市公司的強制性信息披露、自愿性信息披露、真實性信息披露、及時性信息披露以及信息披露整體水平。研究發(fā)現(xiàn),國際融資動機使上市公司披露更多的自愿性信息和真實性信息,而較完善的監(jiān)管環(huán)境使上市公司更真實和及時地披露信息�？梢�,上市公司可被視為理性的信息披露者,未來治理工作可以嘗試因勢利導,強化信息披露在市場機制中的作用,同時繼續(xù)優(yōu)化公司治理結(jié)構(gòu)和完善監(jiān)管環(huán)境。
[Abstract]:This study takes all the pure A A B shares and A H shares listed companies in China in 2011 as samples to investigate how international financing motivation and regulatory environment affect mandatory information disclosure, voluntary information disclosure and truthful information disclosure of listed companies. Timely information disclosure and the overall level of information disclosure. It is found that the motivation of international financing makes the listed companies disclose more voluntary information and truthful information, while the more perfect regulatory environment makes the listed companies disclose information more truthfully and timely. It can be seen that listed companies can be regarded as rational disclosures. In the future, they can try to guide the situation, strengthen the role of information disclosure in the market mechanism, at the same time, continue to optimize the corporate governance structure and improve the regulatory environment.
【作者單位】： 北京師范大學經(jīng)濟與工商管理學院;
【基金】：教育部人文社會科學研究青年基金項目(14YJC790149) 國家社會科學基金重點項目(12AZD059)
【分類號】：F832.51;F224

【參考文獻】

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1 方紅星;孫，

本文編號：1898777