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本文从债务结构的期限角度,以2001年至2009年期间在上海证劵交易所首次公开发行股票的上市公司作为样本,研究其债务期限结构对盈利预测信息自愿披露的影响。根据Logistic回归分析得出了有关结论:长期负债比率、公司规模、实际预测期间与盈利预测信息自愿披露显著相关,而流动负债比率、净资产收益率对盈利预测信息自愿性披露的影响不显著。
In this paper, from the perspective of the maturity of the debt structure, this paper examines the impact of the debt maturity structure on the voluntary disclosure of earnings forecast information from the listed companies with initial public offering on the Shanghai Stock Exchange from 2001 to 2009. According to Logistic regression analysis, the conclusion is drawn that the long-term debt ratio, company size and actual forecast period are significantly related to voluntary disclosure of earnings forecast information, while the effect of current liability ratio and return on net assets on voluntary disclosure of earnings forecast information is insignificant.