Abstract:

Taking the listed companies in Liaoning from 2011 to 2013 data as samples, the relationship between the disclosure of accounting information transparency and the value of the company was empirically researched.Through multiple regression analysis, the relationship between them was found.The results showed that the accounting information disclosure transparency was positively correlated with the value of the company, and the part in corporate governance index and the value of the company also presented certain correlation.

Key words: Listed companies, Information transparency, Determinants, Corporate value, Corporate governance

摘要： 以2011—2013年的辽宁省上市公司数据为样本,对会计信息披露透明度与公司价值的关系进行了实证研究,并通过多元回归分析方法研究了二者之间的关系。结果表明,会计信息披露透明度与公司价值呈正相关,公司治理中部分指标与公司价值也有一定的相关关系。

关键词: 上市公司, 信息透明度, 影响因素, 公司价值, 公司治理