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本文从偿债能力、营运能力、发展能力、盈利能力四个角度切入,以财务指标反映上市公司经营状况,以深圳证券交易所40家上市公司为样本,利用其2014年度报告数据计算各样本财务指标;又运用最小二乘法进行回归分析,结合显著性水平等工具,分别分析了各指标与上市公司信息披露透明度评级指数之间的关系,并分析了可能导致相关性的原因。研究结果表明,盈利能力与信息披露透明度之间存在一定的相关关系。
This article from debt solvency, operational capacity, ability to develop, profitability of the four angles into the financial indicators to reflect the operating conditions of listed companies in Shenzhen Stock Exchange, 40 listed companies as a sample, the use of its 2014 annual report data to calculate the sample financial The least square method is also used for regression analysis and the combination of significance level and other tools to analyze the relationship between each index and the transparency index of listed companies’ information disclosure, and to analyze the reasons that may lead to the correlation. The results show that there is a certain correlation between profitability and transparency of information disclosure.