| 行业竞争程度、会计信息透明度与融资行为 |
| Industry Competition, Information Transparency and Financing Behavior |
| 投稿时间：2010-09-26 |
| 中文关键词:行业竞争程度 信息透明度 融资行为 |
| 英文关键词:industr y competit ion info rmat ion t ransparency f inancing behavior |
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| 中文摘要: |
| 以2005 年至2006 年深沪两市A 股上市公司作为研究样本, 探讨了行业竞争程度与会计信息透明度及融资行为之间的关系。研究发现, 行业竞争越强, 会计信息透明度越高。会计信息透明度与融资成本呈负相关关系, 竞争程度和信息透明度在公司融资决策中存在互补效应。 |
| 英文摘要: |
| T his paper, using listed companies in China's capital market fr om 2005 to 2006 as a sample, studies the relat ionship betw een indust ry compet ition and information tr ansparency, and t ries to find the main factors that affect f inancing behavior. Research indicates that there is a higher degree of informat ion t ransparency w ith indust ry competit ion get t ing more intense. It is also found that ther e is a negat ive relationship betw een informat ion t ransparency and financing cost, and indust ry compet it ion and information transparency are mutually complementary in the financing behavior of a company.?? |
| 徐?? 辉,刘明亮.行业竞争程度、会计信息透明度与融资行为[J].石家庄铁道大学学报:社会科学版,2010(4):21-. |
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