上市公司信息披露对盈余操弄与公司治理影响分析

重庆交通大学学报（社会科学版） ›› 2014, Vol. 14 ›› Issue (6): 54-56.

上市公司信息披露对盈余操弄与公司治理影响分析

彭华

武夷学院，福建武夷山354300

收稿日期:2014-06-15 出版日期:2014-12-31 发布日期:2016-04-06
作者简介:彭华（1981-），男，湖北宜昌人，武夷学院讲师，硕士，研究方向：行为财务。

Analysis of the Impact of Listed Company Information Disclosureon Earnings Manipulation and Corporate Governance

PENG Hua

Wuyi University, Wuyishan, Fujian 354300, China

Received:2014-06-15 Online:2014-12-31 Published:2016-04-06

摘要/Abstract

摘要： 以中国台湾地区“上市柜公司信息揭露评鉴结果”进行实证研究，探讨台湾地区上市上柜公司在披露公司信息于信息披露评鉴系统前是否会有操弄盈余的情况发生，信息披露与公司治理之间的关系。分析发现，台湾地区信息披露考评结果与董监事持股比率显著负相关，与董监事持股质押比率显著正相关；信息披露考评结果与盈余操弄和投资报酬率负相关。

关键词: 信息披露, 盈余操弄, 公司治理

Abstract: “The evaluative result of the disclosure with the Information of Listed Companies and OTCListed Companies” which is announced by SFI of Taiwan is analyzed. The purpose is to evaluate whether the information disclosure and evaluation system has a phenomenon of earning manipulation and to investigate the relationship between evaluation results of information disclosure and corporate governance. The empirical results showed that evaluation results of information disclosure and ratio of the stock ownership of directors had a significant negative correlation. The evaluation results of information disclosure and the pledged shares of directors were significantly and positively correlated. The information disclosure and investment return showed a significant negative correlation.

Key words: information disclosure, earnings manipulation, corporate governance

彭华. 上市公司信息披露对盈余操弄与公司治理影响分析[J]. 重庆交通大学学报（社会科学版）, 2014, 14(6): 54-56.

PENG Hua. Analysis of the Impact of Listed Company Information Disclosureon Earnings Manipulation and Corporate Governance[J]. , 2014, 14(6): 54-56.

[1]	周小燕. 从国外公司治理结构模式谈我国监事会制度的完善[J]. , 2007, 7(05): 30-30.
[2]	文学. 论养老保险基金参与公司治理[J]. , 2002, 2(03): 29-29.