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会计信息透明度是证券市场能够健康发展的关键问题。本文从权益资本成本和公司绩效两方面研究上市公司会计信息透明度经济效应,经过数据分析,找出问题,提供提高会计信息透明度的改善途径。
The transparency of accounting information is a key issue for the securities market to develop healthily. This paper studies the economic effects of transparency of accounting information of listed companies from two aspects of equity capital cost and corporate performance. Through data analysis, we find out the problems and provide ways to improve the transparency of accounting information.