股权集中度对会计信息披露质量影响的实证分析——基于深交所农业上市公司  

Empirical Analysis of the Impact of Ownership Concentration on the Quality of Accounting Information Disclosure——Based on Agricultural Listed Companies on the Shenzhen Stock Exchange

作　　者：王曼曼 WANG Man-man(International Accounting School,Anhui International Studies University,Hefei,Anhui 230000,China)

机构地区：[1]安徽外国语学院国际会计学院,安徽合肥230000

出　　处：《集宁师范学院学报》2024年第3期99-104,共6页Journal of Jining Normal University

基　　金：安徽外国语学院2020年度校级科研项目“公司治理对会计信息披露质量影响的实证分析——基于我国农业上市公司”(Awky2020005)阶段性研究成果。

摘　　要：会计信息披露质量对企业及投资市场的健康发展至关重要,而股权集中度是影响会计信息披露质量的重要因素。为探究股权集中度对会计信息披露质量的影响,本文采用实证分析法,提出研究假设:股权集中度与会计信息披露质量呈负相关。以深交所主板及创业板上市26家农业公司2020—2022年的财务数据为研究样本,通过逻辑回归进行实证探究,分析数据结果,判断假设是否成立,验证股权集中度对会计信息披露质量的影响。The quality of accounting information disclosure is crucial for the healthy development of enterprises and the investment market,with ownership concentration being a significant influencing factor.To explore the impact of ownership concentration on the quality of accounting information disclosure,this paper employs empirical analysis and proposes the hypothesis that there is a negative correlation between ownership concentration and the quality of accounting information disclosure.Using financial data from 26 agricultural companies listed on the main board and the Growth Enterprise Market(GEM)of the Shenzhen Stock Exchange from 2020 to 2022 as the research sample,logistic regression is conducted for empirical investigation.The analysis of the data results helps determine whether the hypothesis holds true and verifies the impact of ownership concentration on the quality of accounting information disclosure.

关 键 词：股权集中度 会计信息披露质量 农业上市公司 

分 类 号：F275[经济管理—企业管理] F832.51[经济管理—国民经济]