摘要
上市公司信息披露质量影响着投资市场的走向,关系着投资者的投资决策。文章基于2013~2016年深圳证券交易所公布的上市公司信息披露质量考评结果,以该考评结果作为上市公司信息披露质量的代理变量,以总资产收益率作为组织绩效的代理变量,研究企业信息披露对组织绩效的影响。研究结果表明,信息披露质量对组织绩效具有正向的促进作用。
The quality of information disclosure of listed companies affects the direction of the investment market and the investment decisions of investors.Based on the evaluation results of information disclosure quality of listed companies published by Shenzhen Stock Exchange from 2013 to 2016,this paper takes the evaluation results as the proxy variable of information disclosure quality of listed companies and the return on total assets as the proxy variable of organizational performance to study the impact of corporate information disclosure on organizational performance.The results show that the quality of information disclosure has a positive effect on organizational performance.
作者
易湖停
Yi Huting(Chongqing Vocational Insitute of Safety&Technology,Chongqing,404120)
出处
《市场周刊》
2021年第12期11-12,15,共3页
Market Weekly
关键词
信息披露
组织绩效
股权性质
information disclosure
organizational performance
nature of equity
作者简介
易湖停,女,重庆万州人,硕士,重庆安全技术职业学院教师,研究方向:管理学。
