产权性质、政治关联与信息披露质量  

Ownership Property,Political Connections and Disclosure Quality

作　　者：司茹[1] 

机构地区：[1]中华女子学院

出　　处：《经济与管理研究》2013年第10期122-128,共7页Research on Economics and Management

摘　　要：本文整理了深交所上市公司2007—2011年的政治关联数据，以深交所公布的信息披露考评结果作为信息披露质量的代理变量，以此为基础分析了产权性质、政治关联与信息披露质量之间的关系。研究结果表明，政治关联显著降低了信息披露质量；进一步按照产权性质对样本进行分组后发现，国有上市公司的政治关联降低了信息披露质量，但影响不显著；非国有企业的政治关联显著降低了信息披露质量。This paper sorted out the political connections of companies listed in Shenzhen Stock Exchange （2007 - 2011 ） , and made the information disclosure evaluation results released by Shenzhen Stock Exchange as a proxy of the dis closure quality. On this basis, the paper analyzed the relationship between ownership property, political connections and disclosure quality. The results showed that political connections reduce the disclosure quality significantly. Further analysis showed, political connections in state-owned-enterprises reduce the disclosure quality, but the impact is not significant;po-litical connections in non-state-owned-enterprises reduce the disclosure quality significantly.

关 键 词：信息披露质量 政治关联 公司治理 

分 类 号：F275[经济管理—企业管理]