Loading...
Please wait, while we are loading the content...
Similar Documents
Empirical Study on the Impact of Information Disclosure Quality on Listed Companies ' Value — — An Empirical Analysis of China ’ s Listed Companies from 2013 to 2015
| Content Provider | Semantic Scholar |
|---|---|
| Author | Niu, Dongwu Ma, Heng |
| Copyright Year | 2017 |
| Abstract | Firstly, this paper analyzes the information disclosure status of A-share listed companies in Shenzhen Stock Exchange. Through the statistics and analysis of information disclosure assessment results, it finds out that the information disclosure level of listed companies has been obviously improved. This result shows that relevant rules and regulations of information disclosure implemented in recent years played a certain role. Secondly, using the data from 2013 to 2015 as a sample, taking Tobin's Q value as the surrogate variable of the company's value, the assessment result of the Shenzhen Stock Exchange's information disclosure as the substitute variable of the information disclosure quality, introducing the relevant control variables, establishing regression model to empirically analyze the impact of quality of information disclosure on enterprise value. The results indicate that the quality of information disclosure of listed companies has a positive correlation with the value of the company. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://download.atlantis-press.com/article/25871960.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
