本文關(guān)鍵詞： 上市公司 信息披露質(zhì)量 影響因素 二項(xiàng)Logistic回歸分析　出處：《山西財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：信息披露是上市公司進(jìn)行的重要活動(dòng)之一。近年來(lái)，隨著網(wǎng)絡(luò)技術(shù)的發(fā)展與應(yīng)用，網(wǎng)絡(luò)成為上市公司進(jìn)行信息披露的重要渠道之一。上市公司信息披露的質(zhì)量直接影響著資本市場(chǎng)的效率以及投資者的權(quán)益。因此，對(duì)上市公司通過(guò)網(wǎng)絡(luò)等多種渠道進(jìn)行的信息披露行為，以及所披露信息質(zhì)量的監(jiān)管與研究十分必要。與此同時(shí)，投資者受益于網(wǎng)絡(luò)與新媒體的發(fā)展，，能夠及時(shí)獲得上市公司披露的信息，正確分析與有效利用相關(guān)信息成為投資決策中的必備技能之一。我國(guó)上市公司的信息披露質(zhì)量存在著差異：創(chuàng)業(yè)板上市公司的信息披露質(zhì)量?jī)?yōu)于中小企業(yè)板，而中小企業(yè)版優(yōu)于主板；即使是在相同板塊中的上市公司，信息披露質(zhì)量也不盡相同。本文的研究目的是對(duì)比深交所不同板塊上市公司信息披露質(zhì)量的影響因素；此研究的意義是增強(qiáng)上市公司信息披露的意識(shí)，為上市公司信息披露質(zhì)量的監(jiān)管與提高，以及相關(guān)研究做出貢獻(xiàn)。 本文對(duì)信息披露質(zhì)量的相關(guān)概念進(jìn)行了總結(jié)，對(duì)信息披露質(zhì)量影響因素的相關(guān)實(shí)證研究結(jié)果進(jìn)行了歸納，并從信息傳播學(xué)的角度對(duì)信息披露質(zhì)量的影響因素進(jìn)行了全面考量以及定性分析。本文對(duì)2012年深交所上市公司內(nèi)部因素對(duì)信息披露質(zhì)量的影響進(jìn)行了回歸分析與定量研究，并對(duì)深交所主板、中小企業(yè)板以及創(chuàng)業(yè)板上市公司信息披露質(zhì)量的影響因素進(jìn)行了對(duì)比分析。本文采用的研究方法主要有四個(gè)，包括文獻(xiàn)研究，跨學(xué)科研究，定性以及定量研究。 本文的創(chuàng)新主要有兩個(gè)。其一，借鑒了信息傳播學(xué)的理論對(duì)信息披露質(zhì)量影響因素進(jìn)行了分析。其二，對(duì)影響深交所不同板塊上市公司信息披露質(zhì)量的上市公司內(nèi)部因素進(jìn)行了比較，最后得出影響上市公司信息披露質(zhì)量的一般性影響因素。 本文實(shí)證研究結(jié)果表明，盈利性以及上市公司規(guī)模對(duì)上市公司信息披露質(zhì)量有正面影響；董事長(zhǎng)總經(jīng)理兩職分離僅對(duì)創(chuàng)業(yè)板上市公司信息披露質(zhì)量有正面影響；股權(quán)集中度對(duì)上市公司信息披露質(zhì)量有非常微弱的正面影響；獨(dú)立董事比例對(duì)主板上市公司信息披露質(zhì)量有負(fù)面影響；上市公司的負(fù)債率對(duì)其信息披露質(zhì)量并無(wú)顯著影響。
[Abstract]:Information disclosure is one of the important activities of listed companies. In recent years, with the development and application of network technology, The quality of information disclosure of listed companies directly affects the efficiency of capital market and the rights and interests of investors. It is necessary to monitor and study the information disclosure of listed companies through various channels, such as the Internet, as well as the quality of the information disclosed. At the same time, investors benefit from the development of the network and new media. Be able to obtain the information disclosed by the listed company in a timely manner, Correct analysis and effective use of relevant information has become one of the necessary skills in investment decision-making. There are differences in the quality of information disclosure of listed companies in China: the quality of information disclosure of listed companies in the gem is better than that in the SME board. The SME version is superior to the main board; even the listed companies in the same plate, the quality of information disclosure is not the same. The purpose of this study is to compare the factors affecting the quality of information disclosure of listed companies in different sectors of Shenzhen Stock Exchange; The significance of this study is to enhance the awareness of information disclosure of listed companies, and to contribute to the supervision and improvement of the quality of information disclosure of listed companies, as well as related research. This paper summarizes the related concepts of the quality of information disclosure, and summarizes the relevant empirical research results of the influencing factors of the quality of information disclosure. From the angle of information communication, this paper makes a comprehensive consideration and qualitative analysis on the influencing factors of the quality of information disclosure. This paper makes a regression analysis and quantitative study on the influence of internal factors on the quality of information disclosure in the listed companies of Shenzhen Stock Exchange in 2012. The factors influencing the quality of information disclosure of listed companies in Shenzhen Stock Exchange main Board, SME Board and gem are compared and analyzed. There are four research methods used in this paper, including literature research, interdisciplinary research, etc. Qualitative and quantitative studies. There are two main innovations in this paper. First, the influence factors of information disclosure quality are analyzed based on the theory of information communication. This paper compares the internal factors of listed companies which affect the quality of information disclosure of listed companies in different parts of Shenzhen Stock Exchange, and finally draws the general factors that affect the quality of information disclosure of listed companies. The empirical results show that profitability and the size of listed companies have a positive impact on the quality of information disclosure of listed companies, and the separation of the two positions of chairman general manager has only a positive impact on the quality of information disclosure of listed companies on the gem. Ownership concentration has a very weak positive impact on the quality of information disclosure of listed companies; the proportion of independent directors has a negative impact on the quality of information disclosure of listed companies on the main board; the debt ratio of listed companies has no significant impact on the quality of information disclosure.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F832.51;F275

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