| 产品市场竞争度对上市公司自愿性信息披露影响研究 |
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| 引用本文： | 杨华荣,陈军,陈金贤.产品市场竞争度对上市公司自愿性信息披露影响研究[J].预测,2008,27(1):41-45. |
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| 作者姓名： | 杨华荣 陈军 陈金贤 |
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| 作者单位： | 西安交通大学,管理学院,陕西,西安,710049 |
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| 摘 要： | 针对Verrechia模型研究的市场结构和未考虑相关影响自愿性披露因素的局限性,本文通过引入产品市场竞争度,对Verrechia模型进行修正,并考察产品市场竞争度对自愿性披露临界水平及披露概率的影响.研究发现:产品市场竞争同临界水平呈反相关关系,同披露概率呈正相关关系.同时,对上述研究结论运用我国上市公司数据进行了实证检验.这一研究结论为上市公司自愿性披露决策和监管机构监管提供了理论和实践支持.
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| 关 键 词： | 产品市场竞争度 自愿性信息披露 竞争劣势成本 自愿性披露概率 产品 市场竞争度 上市 自愿性 信息披露 相关影响 研究 Listed Companies Product Level Competition 支持 实践 理论 机构监管 决策 实证检验 数据 运用 正相关关系 |
| 文章编号： | 1003-5192（2008）01-0041-05 |
| 收稿时间： | 2007-09-07 |
| 修稿时间： | 2007年9月7日 |
Influence of Competition Level under Product Markets on Voluntary Disclosure of Listed Companies |
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| YANG Hua-rong,CHEN Jun,CHEN Jin-xian.Influence of Competition Level under Product Markets on Voluntary Disclosure of Listed Companies[J].Forecasting,2008,27(1):41-45. |
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| Authors: | YANG Hua-rong CHEN Jun CHEN Jin-xian |
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| Abstract: | According to Verrechia model deficiency of market structure research field and not considering factors influencing voluntary disclosure,this article revised Verrecchia model through introducing the competition level under product markets,and analysed effect of the competition level on the threshold level of voluntary disclosure and probability of companies' voluntary disclosure.Through inferring the model,we concluded: Competition in product markets was negatively related to the threshold level and positively related to disclosure probability.Contemporarily,we empirically analysed this conclusion.This research conclusion afforded theory and practice sustain for listed companies and regulators. |
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| Keywords: | competitlon level under product markets voluntary information disclosure proprietary costs voluntary disclosure probability |
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