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证券市场上的上市公司信息质量的好坏,能够在很大程度上影响到市场的正常运转,而股权分置改革将原有的国有股、法人股等非流通股转化为流通股,从而实现了真正意义上的同股同权,这些都会影响到上市公司的会计信息质量。本文从上市公司会计信息使用者的角度,对我国上市公司的会计信息质量进行实证研究和分析,来检验股权分置改革对我国上市公司会计信息质量的影响。
The quality of listed companies in the securities market, the quality of information can affect the normal operation of the market to a large extent, while the non-tradable shares of the existing state-owned shares, legal person shares and other non-tradable shares into non-tradable shares, so as to achieve real In the sense of the same shares with the same rights, these will affect the quality of accounting information of listed companies. This paper conducts an empirical study and analysis of the quality of accounting information of listed companies in China from the perspective of users of accounting information of listed companies to test the impact of the non-tradable share reform on the quality of accounting information of listed companies in China.