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信息披露是上市公司向投资者和社会公众沟通的桥梁,银行借款是现阶段我国企业债务融资的主要途径。对上市公司而言,提高信息披露质量能否使企业在债务融资中获得实质性收益,这一问题的探讨有助于发掘信息披露的激励作用,达到促使上市公司自愿提高信息披露质量的目的。
Information disclosure is a bridge between listed companies and investors and the general public. Bank loans are the main way to finance corporate debt in China at this stage. For listed companies, improving the quality of information disclosure can make enterprises obtain substantial benefits in debt financing. The discussion of this issue will help to find out the incentive role of information disclosure and achieve the purpose of encouraging listed companies to voluntarily improve the quality of information disclosure.