竞争市场约束下上市公司信息披露行为实证研究

被引：7

作者：

宁家耀 ^{[1
]}

李军 ^{[2
]}

机构：

[1] 中央财经大学

[2] 中国人民大学

来源：

上海管理科学 | 2012年 / 34卷 / 01期

关键词：

公司治理; 产品市场竞争; 信息披露;

D O I：

暂无

中图分类号：

F275 [企业财务管理]; F224 [经济数学方法];

学科分类号：

1202 ; 120202 ; 0701 ; 070104 ;

摘要：

竞争性市场对中国上市公司治理形成了显著约束,实证分析表明,上市公司内部控制机制对信息披露质量影响较小,市场竞争能够对公司内部控制机制形成约束,在内部治理结构不完善情况下,市场竞争会进一步降低信息披露质量。市场竞争等外部控制机制作用的积极发挥依赖于公司内部治理机制的良好建立。

引用

页码：26 / 30

页数：5

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