证券市场导报Issue(12)：55-60,6.
上市公司会计信息质量对市场流动性的影响
王春峰 1孙金帅 1房振明 2梅世强1
作者信息
- 1. 天津大学管理与经济学部,天津300072
- 2. 渤海证券股份有限公司,天津300381
- 折叠
摘要
Abstract
This paper chooses Shenzhen A-share listed companies as samples, uses the evaluation results of information disclosure of listed companies in Shenzhen Stock Exchange as a proxy variable of accounting information quality, and examines the relationship between the accounting information quality and its changes and market liquidity level. The results show that, the accounting information quality of listed companies and stock liquidity level have an significantly positive correlation, and also the endogeneity problems of accounting information quality has a weak influence on the relationship. The changes of accounting information quality can also cause a corresponding change in stock liquidity, with the relationship between changes in the same direction. On the basis of empirical test, we put forward recommendations to improve the accounting information quality of listed companies.关键词
上市公司/会计信息质量/市场流动性Key words
listed company/accounting information quality/market liquidity分类
管理科学引用本文复制引用
王春峰,孙金帅,房振明,梅世强..上市公司会计信息质量对市场流动性的影响[J].证券市场导报,2012,(12):55-60,6.
