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本文是基于深圳证券交易所2005—2008年四年的2444家上市公司信息披露的经验证据,运用SPSS计量分析的方法分析财务状况与信息披露质量间的相关关系的实证研究。结果表明:(1)总资产规模与信息披露质量成正相关关系。(2)每股净资产与公司会计信息披露呈正相关关系。(3)公司的负债状况对上市公司信息披露质量没有较大影响。
This article is based on empirical evidence of information disclosure of 2444 listed companies of Shenzhen Stock Exchange for four years from 2005 to 2008, and uses SPSS measurement analysis method to analyze the correlation between financial status and information disclosure quality. The results show that: (1) The scale of total assets has a positive correlation with the quality of information disclosure. (2) The net assets per share is positively correlated with the disclosure of accounting information of the Company. (3) The company’s debt situation has no significant impact on the quality of information disclosure of listed companies.