信息披露质量与公司价值关系的实证研究

An Empirical Study on the Relation between the Quality of Information Disclosure and Corporate's Value

随着证券市场的不断发展,信息披露对上市公司的作用日益凸显。论文以深市A股上市公司2005年至2008年的数据为样本,实证分析信息披露质量对上市公司价值的影响,论文发现信息披露质量对公司价值的影响显著为正。

With the continuous development of securities market, information disclosure of listed companies becomes increasingly important.Using the the sample data of Shenzhen A-share listed companies over the period of 2005-2008, this paper analyzes the impact of the quality of information disclosure on the value of listed companies.The results show they are significantly positively related.