农业上市公司会计信息披露质量与绩效的相关性——基于35家公司调查数据的实证分析

Correlation between the qualities of accounting information disclosure and corporate performance of listed agricultural companies:Based on 35 agricultural listed companies

基于中国35家农业上市公司2008-2010年深交所的面板数据,先运用因子分析法得出其经营绩效综合得分,再结合其信息披露考评结果,以回归模型实证分析了上市公司会计信息披露质量与经营绩效的关系。结果表明:农业上市公司会计信息披露质量与经营绩效显著正相关,提高农业上市公司会计信息披露质量有助于改善经营绩效。

Selecting panel data in 2008-2010 of 35 listed agricultural companies in Shenzhen Stock Exchange as investigative samples, using factor analysis method to get the operating performance comprehensive score, this paper analyzes the correlation between the qualities of accounting information disclosure and corporate performance of listed agricultural companies. The results show that there is a significant positive correlation between them. Therefore the paper concludes that improving the listed agricultural company accounting information disclosure can help to improve enterprises＇ performance.