【摘要】：近年來，我國上市公司法律訴訟事項信息披露的質(zhì)量不高，常常在一定程度上存在著片面、滯后等問題，違背了證券市場公開、公平、公正和誠實信用的基本原則，嚴(yán)重?fù)p害了廣大投資者的利益，同時也在一定程度上擾亂了我國資本市場的秩序。因此，研究我國上市公司法律訴訟事項信息披露的質(zhì)量及其影響因素對提高我國上市公司法律訴訟事項信息披露的有效性、充分性，促進(jìn)我國證券市場持續(xù)健康發(fā)展，，更大程度地保護(hù)廣大投資者的合法權(quán)益具有非�，F(xiàn)實的意義。 本文以2010年和2011年在上交所與深交所首次公開披露法律訴訟事項的上市公司為樣本，進(jìn)行實證分析。在實證分析的過程中，運(yùn)用搜集的數(shù)據(jù)建立模型并通過描述性統(tǒng)計、線性回歸等方法進(jìn)行分析處理，結(jié)論顯示上市公司所處地域的不同與法律訴訟事項披露的及時性、充分性有著較為顯著的相關(guān)關(guān)系。如何改善我國上市公司法律訴訟事項信息披露的狀況質(zhì)量，提高其披露的及時性與充分性，本文在通過分析實證結(jié)果后給出了相關(guān)建議，提出加強(qiáng)法制建設(shè)、均衡地區(qū)經(jīng)濟(jì)發(fā)展是提高法律訴訟事項信息披露有效性與充分性的重要途徑等對策建議。 本論文共分為四部分進(jìn)行研究與論證。第一部分，緒論，主要明確本論題的研究背景、研究目的及意義、研究方法與框架。第二部分，文獻(xiàn)綜述。分別對國內(nèi)相關(guān)文獻(xiàn)回顧，為之后的實證研究部分提供指導(dǎo)意義。第三部分，上市公司法律訴訟事項信息披露質(zhì)量的實證分析，通過選取相應(yīng)的解釋變量、被解釋變量、控制變量從實證分析的角度來研究說明我國上市公司法律訴訟事項信息披露質(zhì)量及其影響因素。第四部分，得出相應(yīng)的結(jié)論，并根據(jù)結(jié)論提出相關(guān)對策及建議。
[Abstract]:In recent years, the quality of information disclosure of legal proceedings of listed companies in China is not high, and there are often some problems, such as one-sided, lagging, etc., which violate the basic principles of openness, fairness, impartiality and good faith in the securities market. It seriously damages the interests of investors and disturbs the order of our capital market to a certain extent. Therefore, the study of the quality of information disclosure of legal proceedings of listed companies in China and its influencing factors will improve the effectiveness and adequacy of disclosure of information on legal proceedings of listed companies in China, and promote the sustainable and healthy development of the securities market in our country. To protect the legitimate rights and interests of the majority of investors to a greater extent has very practical significance. This paper takes the listed companies which first publicly disclose the legal proceedings in the Shanghai Stock Exchange and the Shenzhen Stock Exchange in 2010 and 2011 as samples to carry out empirical analysis. In the process of empirical analysis, using the collected data to establish a model and through descriptive statistics, linear regression and other methods to analyze, the conclusion shows that the listed companies in different regions and the timeliness of the disclosure of legal proceedings. Adequacy has a significant correlation. How to improve the quality of information disclosure of legal proceedings of listed companies in China, and to improve the timeliness and adequacy of disclosure, this paper, after analyzing the empirical results, gives some relevant suggestions and proposes to strengthen the construction of the legal system. Balanced regional economic development is an important way to improve the effectiveness and adequacy of information disclosure in legal proceedings. This paper is divided into four parts for research and demonstration. The first part, introduction, mainly clarifies the research background, research purpose and significance, research method and frame of this thesis. The second part, literature review. Review the relevant literature in China, and provide guidance for the later empirical research. The third part, the empirical analysis of the information disclosure quality of the listed companies' legal proceedings, through the selection of the corresponding explanatory variables, interpreted variables, From the perspective of empirical analysis, the control variable studies and explains the quality of information disclosure of legal proceedings of listed companies in China and its influencing factors. The fourth part, draw the corresponding conclusion, and put forward the relevant countermeasure and suggestion according to the conclusion.
【學(xué)位授予單位】：蘭州商學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F224;F832.51;D922.28

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