我国上市公司高管法律知识背景与自愿性信息披露的实证研究

发布时间：2018-03-28 21:26

  本文选题：法律知识背景　切入点：自愿性信息披露　出处：《中国注册会计师》2016年07期

【摘要】：本文主要研究高管的法律知识背景是否影响业绩预告信息披露。本文选取了2010-2014年上市公司为研究对象,剔除ST公司和金融公司以及数据不全的公司后获得了6955个样本。在控制了可能影响公司的自愿性信息披露的其他因素后,本文发现:(1)高管具有法律知识背景的公司比其他公司更有可能发布业绩预告;(2)高管具有法律知识背景的公司比其他公司更有可能发布业绩预告,这种趋势在对不利消息的预测上更加明显;(3)相比其他公司,高管具有法律知识背景的公司发布的业绩预告更加准确。本文的研究为提高我国上市公司自愿性信息披露水平以及准确性提供了新的思路,同时也有利于加强对高管法律知识重要性的理解和认识。
[Abstract]:This paper mainly studies whether the legal background of executives affects the disclosure of performance forecast information. This paper selects the listed companies from 2010 to 2014 as the research object. After excluding St and financial companies, as well as companies with incomplete data, they obtained 6,955 samples. After controlling for other factors that may affect voluntary disclosure, We found that companies with legal background are more likely to publish performance forecasts than other companies.) companies with legal background are more likely to publish performance forecasts than other companies. This trend is more pronounced in predicting bad news than in other companies. The research in this paper provides a new way to improve the level and accuracy of voluntary information disclosure of listed companies in China. At the same time, it also helps to strengthen the understanding and understanding of the importance of executive legal knowledge.
【作者单位】： 山东师范大学;
【分类号】：F272.91;F275;D920.0
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本文编号：1678110