影响上市公司网上财务报告因素的实证研究

Experimental Research on the Determinants of the Financial Reports on the Net by the Listed Companies

上市公司网上财务报告是指上市公司在其网站上自愿披露财务信息的行为。本文运用列联表和Logistic回归分析法对在深圳、上海两个证券交易所上市的A、B股公司的网上财务报告的调查结果进行分析,得出结论认为,行业、公司规模和盈利水平对公司设立网站有显著影响;盈利水平对公司是否披露财务信息有显著影响。

The financial reports on the net made by the listed companies are the voluntary publications of financial information at the websites of those companies. This article analyses the investigative results of the financial reports on the net by both A and B stocks listed companies at the two stock exchanges in Shenzhen and Shanghai with connected listing charts and Logistic Regression Analysis method. It is concluded that trade, scale of the company and profit level strongly affect the establishment of a website by a company, and that the profit level may decide whether a company will publish any financial information.