上市公司网络财务报告质量影响因素的实证研究被引量：7

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摘要网络技术改变了企业财务报告的环境,越来越多的公司自建网站披露财务信息。文章构建网络财务报告质量评价指数,并采用多元回归分析方法实证检验了影响网络财务报告披露质量的因素。研究表明:公司股权集中度、独立董事比例、管理层持股、公司规模、公司所在地区五个因素通过了显著性检验,公司是否聘请"四大"、是否为信息技术企业、公司业绩三个因素对网络财务报告质量的影响不显著。

作者秦悦蒋亚朋陈旭

机构地区辽东学院会计学院沈阳工业大学管理学院

出处《会计之友》北大核心 2015年第3期100-103,共4页 Friends of Accounting

基金辽宁省社科基金项目(L13BJIDQ039) 国家自然科学基金项目(编号:71102112)的阶段性研究成果

关键词网络财务报告披露质量影响因素

分类号 F230 [经济管理—会计学]

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参考文献7

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