發(fā)布時(shí)間：2018-04-26 06:27

  本文選題：會(huì)計(jì)信息披露質(zhì)量 + 公司績效��； 參考：《浙江農(nóng)林大學(xué)》2017年碩士論文

【摘要】：長期以來,上市公司會(huì)計(jì)信息披露質(zhì)量問題一直備受證券監(jiān)管部門、社會(huì)公眾投資者及其他信息使用者的關(guān)注。會(huì)計(jì)信息披露質(zhì)量的高低會(huì)對(duì)證券市場(chǎng)的有效程度、保護(hù)投資者的利益等產(chǎn)生重大的影響。近年來,農(nóng)業(yè)上市公司會(huì)計(jì)信息披露不規(guī)范,信息披露違規(guī)事件的不斷出現(xiàn),擾亂了證券市場(chǎng)的正常秩序,也挫傷了投資者的積極性。在這種情況下,如何通過一種市場(chǎng)機(jī)制和手段,合理引導(dǎo)農(nóng)業(yè)上市會(huì)計(jì)公司信息披露,增加證券市場(chǎng)信息供給的有效性,提高會(huì)計(jì)信息披露質(zhì)量,從而提高公司績效,成為中國資本市場(chǎng)持續(xù)發(fā)展的必由之路。本研究從及時(shí)性、準(zhǔn)確性、完整性和合法性四個(gè)方面對(duì)農(nóng)業(yè)上市公司的會(huì)計(jì)信息披露質(zhì)量進(jìn)行衡量,選擇每股收益、凈資產(chǎn)收益率、存貨周轉(zhuǎn)率及托賓Q值來綜合衡量公司績效。由于農(nóng)業(yè)上市公司的績效受自然災(zāi)害影響顯著,且生物資產(chǎn)作為農(nóng)業(yè)上市公司最重要的資產(chǎn),本研究將生物資產(chǎn)作為重要變量來分析兩者之間的相關(guān)關(guān)系。本研究先對(duì)農(nóng)業(yè)上市公司會(huì)計(jì)信息披露質(zhì)量及公司績效的現(xiàn)狀及存在的問題進(jìn)行分析,在有效市場(chǎng)假說理論、委托代理理論、利益相關(guān)者理論和信號(hào)傳遞理論的基礎(chǔ)上選取2011-2015年深市和滬市兩市的37家農(nóng)業(yè)上市公司作為樣本數(shù)據(jù),對(duì)樣本數(shù)據(jù)進(jìn)行描述性統(tǒng)計(jì)分析,Pearson相關(guān)性分析,選用會(huì)計(jì)信息質(zhì)量評(píng)級(jí)、每股收益、存貨周轉(zhuǎn)率、托賓Q值及凈資產(chǎn)收益率作為變量,稅收優(yōu)惠率、公司規(guī)模和資產(chǎn)負(fù)債率作為控制變量,披露的生物資產(chǎn)占總資產(chǎn)的比例作為重要變量,建立回歸模型,采用線性回歸分析的方法來探究農(nóng)業(yè)上市公司會(huì)計(jì)信息披露質(zhì)量與公司績效之間的相互作用,最后對(duì)回歸分析結(jié)果進(jìn)行穩(wěn)健性檢驗(yàn)。得出以下結(jié)論:(1)農(nóng)業(yè)上市公司會(huì)計(jì)信息披露質(zhì)量與公司績效之間存在互動(dòng)的相關(guān)關(guān)系,即會(huì)計(jì)信息披露質(zhì)量越高,公司績效越高;公司績效越高,會(huì)計(jì)信息披露質(zhì)量也越高;(2)生物資產(chǎn)占公司總資產(chǎn)比例越高的公司,會(huì)計(jì)信息披露質(zhì)量越高,公司績效越高。基于本研究得出的結(jié)論,結(jié)合我國會(huì)計(jì)信息披露的現(xiàn)狀提出政策建議:一是完善上市公司會(huì)計(jì)信息披露體系;二是建立合理統(tǒng)一的會(huì)計(jì)信息披露質(zhì)量評(píng)價(jià)體系;三是正確認(rèn)識(shí)會(huì)計(jì)信息披露質(zhì)量與公司績效的關(guān)系:四是建立完善的信息披露監(jiān)管機(jī)制。
[Abstract]:For a long time, the quality of accounting information disclosure of listed companies has been concerned by securities regulators, public investors and other information users. The quality of accounting information disclosure will have a significant impact on the effective degree of the securities market and the protection of the interests of investors. In recent years, the agricultural listed companies' accounting information disclosure is not standardized, the information disclosure violations continue to appear, disturbed the normal order of the securities market, but also dampened the enthusiasm of investors. In this case, how to reasonably guide the information disclosure of agricultural listed accounting companies through a market mechanism and means, increase the effectiveness of information supply in the securities market, improve the quality of accounting information disclosure, and thus improve the company performance, Become the only way to the sustainable development of China's capital market. This study measures the accounting information disclosure quality of agricultural listed companies from the aspects of timeliness, accuracy, completeness and legitimacy, and selects earnings per share, net asset return, Inventory turnover and Tobin Q are a comprehensive measure of company performance. As the performance of agricultural listed companies is significantly affected by natural disasters, and biological assets as the most important assets of agricultural listed companies, biological assets as an important variable to analyze the relationship between the two. This study first analyzes the current situation and existing problems of the quality of accounting information disclosure and corporate performance of agricultural listed companies, in the efficient market hypothesis theory, principal-agent theory, Based on stakeholder theory and signal transmission theory, 37 agricultural listed companies in Shenzhen and Shanghai stock markets from 2011 to 2015 were selected as sample data, and Pearson correlation analysis of sample data was carried out, and accounting information quality rating was selected. Earnings per share, inventory turnover ratio, Tobin Q value and net asset return rate as variables, tax preference rate, company size and asset-liability ratio as control variables, the proportion of disclosed biological assets to total assets as important variables, The regression model was established and the interaction between the quality of accounting information disclosure and the performance of agricultural listed companies was explored by linear regression analysis. Finally, the results of regression analysis were tested for robustness. The following conclusions are drawn: 1) there is an interactive relationship between the quality of accounting information disclosure and corporate performance of agricultural listed companies, that is, the higher the quality of accounting information disclosure, the higher the corporate performance, and the higher the corporate performance. The higher the quality of accounting information disclosure is, the higher the company's performance is with the higher the proportion of biological assets to the total assets of the company, the higher the quality of accounting information disclosure. Based on the conclusions of this study, this paper puts forward some policy suggestions based on the current situation of accounting information disclosure in China: first, to perfect the accounting information disclosure system of listed companies; second, to establish a reasonable and unified evaluation system for the quality of accounting information disclosure. The third is to correctly understand the relationship between the quality of accounting information disclosure and the performance of the company, and the fourth is to establish a perfect supervision mechanism of information disclosure.
【學(xué)位授予單位】：浙江農(nóng)林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F324;F302.6

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