安全信息披露与企业价值相关性研究——基于高危行业上市公司2009年会计数据  

The Research on the Relationship between Safety Information Disclosure and Enterprise Value——Based on Accounting Data of ListedCompanies in High-risk Industry in 2009

作　　者：李朝[1] 

机构地区：[1]山东省气象局财务核算中心,山东济南250031

出　　处：《经济管理》2012年第5期123-130,共8页Business and Management Journal ( BMJ )

摘　　要：本文选取已经披露了安全信息的131家高危行业上市公司为研究对象,通过内容分析法挖掘其年报中披露的安全信息,构建安全信息披露指数,并作为解释变量,以企业价值为被解释变量,运用多元线性回归方法得出结论,即高危行业上市公司安全信息披露与企业价值具有正相关关系。Safety is one of the most basic human needs. With the economic development and social progress, the whole society＇s expectation of safety production is increasing. Enterprises＇ safety production affects the overall situation of safety. However, with the sustained and high-speed development of our national economy, enterprises＇ safety production situation is not optimistic. There are many accidents that cause enormous losses. High-risk industry＇s safety problems are even more prominent. In order to strengthen the safety management of high-risk industry, the State Council and the Ministries concerned have issued a series of policies and regulations emphasizing enterprises should give more investment on safety production and strengthen the financial management of safety investment. According to the safety production rules, enterprises of high-risk industry should disclose specific information of safety production expenses＇ extraction and use in the annual financial accounting report. Meanwhile, the disclosure of safety information is the product that is fully balanced on the cost-benefit of information disclosure by the enterprises＇ management. This thesis makes empirical research on relationship between safety information disclosure and enterprise value of listed companies in high-risk industry. It will not only give empirical data for the improvement of safety information disclosure but also provide decision-making basis for regulatory authorities to strengthen financial management of safety production expenses. Speaking of research methods and ideas, we introduce the research background and gives rise to the research problem. Secondly, we construct safety information disclosure index as the independent variable, the enterprise value as the dependent variable, ROE, debt ratio and assets size as the control variables, this thesis uses multiple linear regression analysis to prove relationship between safety information disclosure and enterprise value. Finally, this thesis summarizes the study c

关 键 词：安全信息披露 企业价值 相关性 高危行业 

分 类 号：F275[经济管理—企业管理]