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会计信息透明度与公司价值关系研究------基于辽宁省上市公司的检验
辽宁石油化工大学学报
2016年 36卷 第No.3期
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Title
Research on Correlation of Accounting InformationTransparency and Corporate Value：Based on the Inspection of Liaoning Listed Companies
单位
(辽宁石油化工大学经济管理学院,辽宁抚顺11301)
Organization
School of Economics ＆ Management，Liaoning Shihua University，Fushun Liaoning 113001，China
摘要
关键词: 上市公司, 信息透明度, 影响因素, 公司价值, 公司治理
Abstract
Taking the listed companies in Liaoning from 2011 to 2013 data as samples, the relationship between the disclosure of accounting information transparency and the value of the company was empirically researched.Through multiple regression analysis, the relationship between them was found.The results showed that the accounting information disclosure transparency was positively correlated with the value of the company, and the part in corporate governance index and the value of the company also presented certain correlation.
关键词：
上市公司;
信息透明度;
影响因素;
公司价值;
公司治理;
Keywords:
Listed companies;
Information transparency;
Determinants;
Corporate value;
Corporate governance;
DOI
10.3969/j.issn.1672-6952.2016.03.017
论文详情