首页|股权集中度对会计信息披露质量影响的实证分析——基于深交所农业上市公司

股权集中度对会计信息披露质量影响的实证分析——基于深交所农业上市公司

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会计信息披露质量对企业及投资市场的健康发展至关重要,而股权集中度是影响会计信息披露质量的重要因素.为探究股权集中度对会计信息披露质量的影响,本文采用实证分析法,提出研究假设:股权集中度与会计信息披露质量呈负相关.以深交所主板及创业板上市 26 家农业公司2020-2022 年的财务数据为研究样本,通过逻辑回归进行实证探究,分析数据结果,判断假设是否成立,验证股权集中度对会计信息披露质量的影响.
Empirical Analysis of the Impact of Ownership Concentration on the Quality of Accounting Information Disclosure——Based on Agricultural Listed Companies on the Shenzhen Stock Exchange
The quality of accounting information disclosure is crucial for the healthy development of enterprises and the investment market,with ownership concentration being a significant influencing factor.To explore the impact of ownership concentration on the quality of accounting information disclosure,this paper employs empirical analysis and proposes the hypothesis that there is a negative correlation between ownership concentration and the quality of accounting information disclosure.Using financial data from 26 agricultural companies listed on the main board and the Growth Enterprise Market(GEM)of the Shenzhen Stock Exchange from 2020 to 2022 as the research sample,logistic regression is conducted for empirical investigation.The analysis of the data results helps determine whether the hypothesis holds true and verifies the impact of ownership concentration on the quality of accounting information disclosure.

ownership concentrationquality of accounting information disclosureagricultural listed companies

王曼曼

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安徽外国语学院 国际会计学院,安徽 合肥 230000

股权集中度 会计信息披露质量 农业上市公司

2024

集宁师范学院学报
集宁师范学院

集宁师范学院学报

影响因子:0.132
ISSN:2095-3771
年,卷(期):2024.46(3)