公司信息透明度

上市公司信息透明度与经营绩效相关性研究

The Correlation Study of Transparency and Operation Performance of Listed Companies

公司信息透明度的高低对权益成本产生了怎样的影响引起我们的关注。

We focus on how the information transparency impacts on the cost of equity .

上市公司信息透明度水平不高是会计信息披露问题一个具体表现。

Low transparency level of fisted-company is a question of the information discloses system .

通过以上措施提高上市公司信息透明度。

Through the above measures , the information transparency of listed companies will be improved .

公司信息透明度与大股东资金占用研究

Corporate Transparency and Expropriation by Large Shareholders

我国上市公司信息透明度对其资本成本影响的分析

Information Transparency of Listed Companies in China for Its Analysis of the Impact of Capital Costs

公司信息透明度与价值相关性&来自深市上市公司2004～2006年的经验证据

Relation between Information Transparency and Value in Listed Companies & Data from Listed Companies in Shenzhen Stock Market from 2004-2006

第二章通过委托代理理论和信息不对称理论，对上市公司信息透明度做了初步研究。

We do a preliminary study on the information transparency of listed companies through the principal-agent theory and asymmetric information theory In Chapter II .

首先，本文界定了研究中使用的公司信息透明度的定义并介绍了实证研究中选取的计算权益成本的方法。

Firstly , the paper defines the concept of information transparency and introduces the method of measuring the cost of equity in empirical research .

然后，研究了上市公司信息透明度的相关理论，并着重结合案例剖析了我国上市公司关联交易信息透明度现状。

Then , studies relevant theories of information transparency of listed company , focuses on a combination of cases analyses the status of related transaction information transparency in China .

实证检验表明，财务杠杆（LEV）与会计信息透明度显著正相关，ST/PT的公司会计信息透明度较低。

Empirical tests show that financial leverage ( LEV ) and the transparency of accounting information was a significant positive correlation , ST / PT firms has less transparent accounting information .

上市公司信息披露透明度对盈余管理的影响

Disclosure and Earnings Management of SEO Firms The Impacts of Information Transparency on Earnings Management

它对于上市公司披露信息透明度的提高是一种挥之不去的威胁。

It is the disclosure of information transparency of listed companies increased as a lingering threat .

我国上市公司会计信息透明度对股价同步性影响的实证研究

Impact of Accounting Transparency 's on Stock Price Synchronicity Empirical Evidence from Chinese A Share Market

通过实证分析揭示了机构投资者持股能提高上市公司信息披露透明度。

Analysis revealed by institutional investors holdings can improve the transparency of information disclosure of listed companies .

学术界在原来研究会计信息透明度的基础上，更加关注公司所有信息透明度的研究。

Now the Academia pays more attention to the transparency of information based on previous studies about transparency of accounting information .

业绩预告制度有利于提高上市公司的信息透明度，提前释放业绩风险，保障中小投资者的利益。

Performance projection system contributes to enhance information transparency , releases performance risk ahead of schedule and protects middle-small investors ' interest .

控股股东对公司信息披露透明度影响的实证研究&来自深市上市公司的经验证据

Empirical Analysis of Controlling Shareholder 's Influence on Transparency of Corporate Information Disclosure : Evidence from Listed Companies in Shenzhen Stock Exchange Markets

回顾学者们有关会计信息透明度的众多研究成果，分析目前我国上市公司会计信息透明度的现状。

Review the accounting information about the transparency of the numerous research and analysis of our accounting information in the transparency of the status quo .

所有权性质为国家或政府的上市公司会计信息透明度较低。

Nature of ownership ( SOE ) and the transparency of accounting information were negatively correlated ; it is mean that state-owned enterprises accounting information transparency of listed companies is low .

近几年，会计学界对上市公司会计信息透明度的关注度逐步提高，已使其成为目前该研究领域的热点问题。

In recent years , accounting academic gradually increase the attention about transparency of accounting information in the listed companies , it has become the current hot issues in this research area .

然后，在分析我国上市公司会计信息透明度现状的基础上，运用博弈论、资本资产定价模型等基础理论，采取解剖经典案例的方式探讨会计信息透明度产生的经济后果。

Secondly , this dissertation studies the present situation of accounting information transparency in China , and then probes into its economic consequences by using game theories , CAPM model and classic cases .

随着公司会计信息透明度的提高，投资者将进一步感觉到信息链条的增加会导致信息的失真，所以会更加关注公司直接披露的信息。

Along with the enhancement of corporate accounting information transparency , the investor will have further feel that increasing information chain will cause the distortion of information , therefore they will pay more attention to the information which the company disclosed directly .

我国上市公司关联交易信息透明度问题研究上市公司信息披露透明度对盈余管理的影响

The Impacts of Information Transparency on Earnings Management A Study on the Relationship between Corporate Governance and Information Disclosure Transparency

由上市公司会计信息低透明度带来的审计独立性不高的问题，已成为我国证券市场中亟待克服的顽症。

The low transparency of The listed companies ' accounting information leads to low independence of auditing , which has been an impending problem should be overcome .

本文首先分析了关联交易的相关概念及其特征，对上市公司关联交易信息透明度进行了概念界定。

At first , this article analyzes relevant concepts of related transaction and its characteristics , defines the concept of related transaction information transparency of listed company .

本文认为，通常情况下，公允价值会计改革能提升公司会计信息的透明度，公司透明度的提升增强了金融机构抗压能力。

This dissertation emphasizes that the reform of fair value accounting normally improves the transparency of accounting information , which will further strengthen the pressure resistance ability of financial institutions .

作为信息披露的主体，公司信息披露及其透明度是证券市场信息公开制度的核心内容，也是现代公司财务理论探讨的核心问题之一。

As the main subjects of the market , corporations ' information disclosure and its transparency have been the core content of the stock market information publicity system and one of the key issues of modern corporate financial theories .

为提高市场资源配置效率，降低社会交易费用，必须规范会计信息的披露，提高上市公司会计信息披露的透明度。

To improve the efficiency of allocating market resources and decrease transaction cost , the disclosure of accounting information should be standard and transparent .

在区分股东性质的研究中发现，与国有股权性质的上市公司相比，民营性质的上市公司会计信息透明度对权益资本成本的影响更为显著。

Shareholders in the distinction between the nature of the study found , and the nature of state-owned shares of listed companies compared to the private nature of the accounting information transparency of listed companies on the cost of equity capital is more significant .