控制权转移、股权分置改革与自愿性信息披露被引量：5

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摘要本文以中国沪深两市2004-2006年发生的第一大股东股权转让事件为研究对象,以股权分置改革(股改)为背景,研究这些公司的自愿性信息披露状况。控制权转移公司和未转移公司自愿性信息披露不存在显著差异,控制权转移对自愿性信息披露的影响不稳定;股权分置改革促进了自愿性信息披露,契约理论对自愿性信息披露有较好的解释,制度设计是提高公司透明度的重要影响因素;中国上市公司自愿性信息披露水平总体上不高,需要加强投资者保护。

作者程新生王斐斐罗艳梅孙婧

机构地区南开大学商学院会计学系/公司治理研究中心

出处《当代财经》 CSSCI 北大核心 2008年第8期120-124,共5页 Contemporary Finance and Economics

基金国家自然科学基金项目(70771048 70532001) 教育部人文社科规划项目(06JA630030) 南开大学"985"项目

关键词控制权转移信息披露自愿性信息披露股权分置

分类号 F234.4 [经济管理—会计学]

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参考文献10

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