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信息监管者在会计信息共享过程中举足轻重,直接影响证券市场的公正、有效和透明和系统风险。本文在阐释信息监管视角的证券市场会计信息共享质量决定机理的基础上,分别从会计信息共享及时性、可靠性两个维度,设计监管视角会计信息共享质量指数的计量方法,并利用中国证券市场的证券数据进行实证分析,分析结果证实计量模型的准确性,同时揭示了中国证券市场的低水平、高风险运行质量状态。
Information regulators play a decisive role in the accounting information sharing process, which directly affects the fair, effective and transparent securities market and systemic risks. On the basis of explaining the decision mechanism of accounting information sharing quality in the securities market from the view of information supervision, this paper designs the measurement method of accounting information sharing quality index from the two dimensions of timeliness and reliability of accounting information sharing, and makes use of the Chinese stock market The results of the analysis confirm the accuracy of the econometric model and reveal the low-level and high-risk operational quality of China’s securities market.