上市公司自愿性会计信息披露区域影响因素研究——融资约束视角

Regional Factors Influencing the Voluntary Accounting Information Disclosure of Listed Companies——From the Perspective of Financing Constraints

由于地区发展不平衡,不同地区的上市公司面临着不同的外部融资约束,这种约束会反映到上市公司会计信息披露方面。通过研究影响上市公司自愿性会计信息披露的区域因素,结果表明经济增速与自愿性会计信息披露程度存在反向关系;市场化水平与自愿性会计信息披露程度存在正向关系。

Due to the imbalanced regional development, listed companies in different regions are facing different external financing constraints, which can be reflected in the accounting information disclosure of the companies. By studying the regional factors influencing the voluntary accounting information disclosure of listed companies, the author find out that economic growth speed is negatively correlated with voluntary accounting information disclosure degree; the level of marketization has positive correlation with the information disclosure degree.