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在对现代公司治理、全要素生产率、信息披露评价“三位一体”关系理论猜想的基础上,以深交所2013年以前上市的86家设备制造业上市公司作为样本,探索了国内公司全要素生产率是否是公司治理内生变量、公司治理是否有助于信息披露质量的提高、信息披露评价是否反映公司全要素生产率三个问题。公司治理、全要素生产率、信息披露评价“三位一体”关系没有得到证实。
Based on the conception of modern corporate governance, total factor productivity, information disclosure evaluation and Trinity theory, this paper takes 86 equipment manufacturing listed companies listed by the Shenzhen Stock Exchange before 2013 as a sample and explores the total factor productivity Whether it is endogenous variables of corporate governance, whether corporate governance contributes to the improvement of the quality of information disclosure and whether the information disclosure evaluation reflects the three factors of the company’s total factor productivity. Corporate governance, total factor productivity, information disclosure evaluation “Trinity ” relationship has not been confirmed.