【摘要】 针对目前中国上市公司信息披露违规事件的频繁发生,选取2003年2月至2004年8月被公开谴责的上市公司作为样本,通过分层随机抽样引入配对样本———期间未被谴责的上市公司,从行业特征、股权结构、规模、盈利能力、负债状况等方面分析被谴责上市公司的特征,实证研究上市公司发生信息披露违规的影响因素。研究结果表明,行业特征、公司的规模以及盈利能力对其发生信息披露违规有显著的影响作用。更多还原

【Abstract】 According to the events about violating regulations of information disclosure in China at present, the paper chooses the exoteric condemned listed companies of China from Feb. of 2003 to Aug. of 2004 as samples, and imports the non-condemned listed companies in the same period as partnership samples via stratified random sampling. The article makes positive study on the samples from the characteristics of the industry, structure of shareholders′right,scale,payoff capacity and debt of listed companies, discussing the characteristics of the exoteric condemned listed companies and the influencing factors.The result reveals that the characteristics of the industry, scale and payoff capacity are the influencing factors.更多还原