影响交通运输行业信息披露质量的因素研究--基于深交所2001-2012年经验数据

摘要

从公司特征、董事会特征和监事会规模三方面研究影响我国交通运输行业上市公司会计信息披露质量的因素。以2001~2012年深圳证券交易所交运业19个上市公司为样本，采用加权最小二乘法进行拟合，通过这个实证分析方法分析深交所交通运输行业信息披露质量的影响因素，为提高其信息披露质量提供依据。%This paper studies the influencing factors of China's transportation industry listing corporation accounting information disclosure quality from the firm characteristics, characteristics of the board of directors and the scale of board of supervisors. By selecting 19 listing corporation results from 2001~2012 in Shenzhen stock exchange transportation industry as a sample and using the weighted least squares fitting, this paper analyzes the factors influencing the Shenzhen stock exchange transportation industry quality of information disclosure through this empirical analysis, providing the basis for improving the quality of information disclosure.