| 上市公司自愿性披露与证券信用关系的实证研究 |
| |
| 引用本文： | 胡达沙,王秀绘.上市公司自愿性披露与证券信用关系的实证研究[J].运筹与管理,2006,15(6):104-107,122. |
| |
| 作者姓名： | 胡达沙 王秀绘 |
| |
| 作者单位： | 中国科学技术大学,管理学院,安徽,合肥,230026 |
| |
| 基金项目： | 中国科技大学校科研和教改项目 |
| |
| 摘 要： | 目前，证券市场对上市公司自愿性披露和信用建设日益重视，因此，对我国上市公司自愿性披露的状况及与公司证券信用的关系的研究，十分具有现实意义。本文抽取沪市60家上市公司作为研究对象，选取20个自愿信息披露评价指标，利用其2004年年报，计算出上市公司自愿性披露指数，并对上市公司自愿披露程度与公司证券信用之间关系进行实证分析。实证结果对证券信用评级参考指标有些启示。
|
| 关 键 词： | 自愿性披露 证券信用 实证分析 沪市上市公司 |
| 文章编号： | 1007-3221（2006）06-0104-04 |
| 收稿时间： | 05 11 2006 12:00AM |
| 修稿时间： | 2006-05-11 |
An Empirical Study of Correlation between Voluntary Disclosure and Security Credit of Listed Companies |
| |
| HU Da-sha,WANG Xiu-hui.An Empirical Study of Correlation between Voluntary Disclosure and Security Credit of Listed Companies[J].Operations Research and Management Science,2006,15(6):104-107,122. |
| |
| Authors: | HU Da-sha WANG Xiu-hui |
| |
| Institution: | Management School, University of Science and Technology of China, Hefei 230026, China |
| |
| Abstract: | Nowadays the security market attaches more and more importance to voluntary disclosure and credit construction,so a study of correlation between voluntary disclosure and security credit must be helpful and important.In this paper,60 listed companies in SSE have been selected,20 indexes of voluntary disclosure have been chosen.With 2004's annual report of them as the research subject,the VDI has been calculated and an empirical analysis of the correlation between voluntary disclosure and security credit & result of investors' invest choice has been made.The empirical result is a revelation to the security credit ratings. |
| |
| Keywords: | voluntary disclosure security credit empirical analysis listed companies traded in SEE |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
