| 股权结构、制度环境与自愿性信息披露 |
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| 引用本文： | 曹玉贵,王焕焕.股权结构、制度环境与自愿性信息披露[J].华北水利水电学院学报,2011,32(5):146-152. |
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| 作者姓名： | 曹玉贵 王焕焕 |
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| 作者单位： | 华北水利水电学院,河南郑州,450011 |
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| 基金项目： | 河南省教育厅自然科学研究计划项目(2010A630057) |
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| 摘 要： | 以深市上市公司2007-2009年的数据为样本,从股权结构角度出发,结合我国上市公司所处的制度环境,实证检验股权结构与自愿性信息披露的关系以及制度环境对二者关系的影响.研究结果表明:政府干预程度越小、法制水平越健全的地区,上市公司越自愿披露更多信息；股权结构在制度环境较好情况下,对公司自愿性信息披露的影响程度更大,并且...
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| 关 键 词： | 股权结构 制度环境 自愿性信息披露 |
Ownership Structure,Institutional Environment and Voluntary Information Disclosure |
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| CAO Yu-gui,WANG Huan-huan.Ownership Structure,Institutional Environment and Voluntary Information Disclosure[J].Journal of North China Institute of Water Conservancy and Hydroelectric Power,2011,32(5):146-152. |
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| Authors: | CAO Yu-gui WANG Huan-huan |
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| Affiliation: | CAO Yu-gui,WANG Huan-huan (North China Institute of Water Conservancy and Hydroelectric Power,Zhengzhou 450011,China) |
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| Abstract: | Taking the data from 2007 to 2009 of Shenzhen listed company as a sample,from the aspect of ownership structure and combining the institutional environment of Chinese listed companies,the relationship between ownership structure and voluntary information disclosure as well as the impact of institutional environment on their relationship were demonstrated.The results showed that listed companies were voluntary to disclose more information in the regions where the degree of government intervention was smaller... |
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| Keywords: | ownership structure institutional environment voluntary information disclosure |
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