| 中文题名： | 探究信息披露质量的影响因素——以深交所上市公司为例 |
| 姓名： | |
| 保密级别： | 公开 |
| 论文语种： | 中文 |
| 学科代码： | 120203K |
| 学科专业： | |
| 学生类型： | 学士 |
| 学位： | 管理学学士 |
| 学位年度： | 2022 |
| 学校： | 北京师范大学 |
| 校区： | |
| 学院： | |
| 第一导师姓名： | |
| 第一导师单位： | |
| 提交日期： | 2022-06-02 |
| 答辩日期： | 2022-06-02 |
| 外文题名： | Explore the Factors Influencing the Quality of Information Disclosure-- Take Companies Listed on the Shenzhen Stock Exchange as an Example |
| 中文关键词： | |
| 外文关键词： | Listed company ; Information disclosure ; Financial analysis |
| 中文摘要： |
信息披露质量在证券交易市场上扮演着一位重要角色，信息披露质量的高低关乎证券市场的是否能良好有序的发展。国内外对信息披露质量都有是深入的研究，但A股证券市场的信息披露质量仍不理想，相关规则仍需加以完善。本文选取2020年深证A股指数作为研究对象，从中随机抽样70家上市公司作为样本观测其结果，评估公司的财务指标对信息披露的的影响。研究结果表明，部分财务指标如：管理费用、年末未分配利润会对管理层信息披露产生一定的影响，审计意见也能对信息披露质量高低有启示作用。研究结论对提高上市公司信息披露质量具有参考意义。
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| 外文摘要： |
The quality of information disclosure plays an important role in the stock market. The quality of information disclosure is related to the orderly development of the stock market. There are in-depth researches on the quality of information disclosure at home and abroad, but the quality of information disclosure in A-share securities market is still not ideal, and relevant rules still need to be improved. In this paper, the 2020 Shenzhen A-share index is selected as the research object, and 70 listed companies are randomly sampled to observe the results and evaluate the impact of the company's financial indicators on information disclosure. The results show that some financial indicators, such as management expenses and year-end undistributed profit, will have a certain impact on management information disclosure, and audit opinions can also have an enlightening effect on the quality of information disclosure. The research conclusion has reference significance for improving the information disclosure quality of listed companies.
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| 参考文献总数： | 20 |
| 插图总数： | 0 |
| 插表总数： | 0 |
| 馆藏号： | 本120203K/22030Z |
| 开放日期： | 2023-06-02 |
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