上市公司信息披露违规的预测研究(英文)  

Prediction Study of Disobeying Information-disseminating Regulationof Listed Companies

作　　者：薛锋[1] 石雨欣[1] 

机构地区：[1]西安交通大学,陕西西安710049

出　　处：《成组技术与生产现代化》2005年第4期48-52,58,共6页Group Technology & Production Modernization

基　　金：ThispapersupportedbyNationalNaturalScienceFounda-tionofChina(70171005)

摘　　要：通过对发生信息披露违规的公司与没有发生信息披露违规的公司进行了比较分析,得出上市公司财务指标与发生信息披露违规可能性之间的定量的关系模型,经过检验发现有净资产收益率、每股收益增长率和营运资本资产率这三个指标确实能够对上市公司的信息披露违规进行预测。obey and disobey The article analyses and compares companies that regulation, draws the relevant model between financial indexes and the possibility of disobeying information-disseminating regulation of listed companies. After examining the model, it is found that there are three indexes including return of equity, growth rate of earn per share and ratio of working money to capital can predict the probability of disobeying information-disseminating regulation of listed companies.

关 键 词：上市公司 信息披露违规 

分 类 号：F830.39[经济管理—金融学]