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dc.contributor.author李常青
dc.contributor.author王毅辉
dc.contributor.author张凤展
dc.date.accessioned2017-11-14T01:06:53Z
dc.date.available2017-11-14T01:06:53Z
dc.date.issued2008-02-20
dc.identifier.citation经济管理,2008,(04):31-36
dc.identifier.issn1002-5766
dc.identifier.otherJJGU200804008
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/138818
dc.description.abstract本文设计了我国上市公司年度报告"管理层讨论与分析"披露质量的评价标准,并进一步构建了"管理层讨论与分析"信息披露指数。以我国上市公司为样本,采用实证方法研究了上市公司"管理层讨论与分析"披露质量的影响因素。研究发现,我国上市公司"管理层讨论与分析"披露质量主要受公司的股权集中度、独立董事的人数、公司规模、上市年限和是否海外上市等因素影响。
dc.description.abstractThis paper is the first one to design the evaluation code of MD&A disclosure quality and construct the MD&A index.Based on the annual reports of Chinese listed companies and the self-designed indexes,we investigate the fundamental factors potentially influenced the quality of MD&A disclosure.And the results indicate that the intensity of share rights,the number of independent board director,whether the president of the board and CEO are the same one,rate of asset and credit,and the years listed have influence on the quality of MD&A disclosure.
dc.description.sponsorship国家自然科学基金“上市公司‘管理层讨论与分析’信息披露理论与实证研究”(70572092);; 2006年度教育部新世纪优秀人才支持计划项目
dc.language.isozh_CN
dc.subject管理层讨论与分析
dc.subject信息披露
dc.subject影响因素
dc.subject上市公司
dc.subjectmanagement discussion and analysis
dc.subjectinformation disclosure
dc.subjectdeterminants
dc.subjectlisted company
dc.title上市公司“管理层讨论与分析”披露质量影响因素研究
dc.title.alternativeResearch on the Release of Quality Problems from Management Discussion and Analysis in Listed Companies
dc.typeArticle


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