| 摘要: |
| 本文选取2006—2014年股权分置改革后深市A股上市公司的样本数据,综合外部媒体关注和内部股权性质双重公司治理因素，全面检验二者与会计信息披露质量的相关性及其对信息披露质量影响的差异性。检验结果表明：无论是作为内部公司治理因素中的股权性质，还是作为外部公司治理因素的媒体关注，二者均与会计信息披露质量显著正相关,而媒体关注对非国有上市公司信息披露质量的治理作用明显强于国有上市公司。 |
| 关键词: 媒体关注 股权性质 信息披露质量 |
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| Research on the Impact of Media Attention and Equity Property on Quality of Accounting Information Disclosure——Empirical Data Based on Shenzhen A Share Listed Companies |
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WANG Suling. JIN Fei, XU Zhiyao, GAO Tianhui
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| Abstract: |
| This paper selects sample data of Shenzhen a share listed companies after equity splitting reform during 2006-2014, combines the double company management factors of external media attention and internal equity property, and overall tests the correlation between the two and accounting information disclosure and the difference in the information disclosure quality. The testing results show that both the equity property in internal company management factor and media attention in external company management factor are significantly positively correlated with accounting information disclosure quality, however, media attention has stronger management actions on information disclosure quality of non state owned listed companies than that of state owned listed companies. |
| Key words: media attention equity property information disclosure quality |
