科技类上市公司年报创新信息的可靠性分析  

Analysis on validity of annual report assertions about innovativeness in high-tech listed companies

作　　者：买忆媛[1] 单玉青[1] 王爱国 

机构地区：[1]华中科技大学管理学院,湖北武汉430074 [2]河南卫辉税务局,河南卫辉453100

出　　处：《河南科学》2006年第1期153-156,共4页Henan Science

基　　金：国家自然科学基金项目(71073004)

摘　　要：以中国科学技术促进发展研究中心创投所发布的“科技百强排行榜”为样本,运用回归模型实证分析了科技类上市公司年报创新信息的可靠性,希望能引发更多关于年报相关信息可靠性的关注,从而为投资者分析企业的经营行为和企业绩效,制定投资决策提供帮助.The annual reports of the listed companies provide investors with much useful information and scholars also often study operations of enterprises with the annual report. At present the information disclosure mechanism of China＇s capital market still needs further improvement in guaranteeing the validity of the non-financial information in the annual report. In addition, according to agency-theory firm managers have motives for manipulating the annual reports. So it is essential to give empirical analyses about validity of annual report. With 100 tops of high-tech list companies given by National Research Center for Science and Technology for Development as samples, and by constructing the regression model, this paper makes an empirical analysis about validity of annual report assertions about innovativeness.

关 键 词：年报信息 创新行为 可靠性 

分 类 号：F224.9[经济管理—国民经济]