| 行业竞争程度、会计信息透明度与融资行为 |
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| 引用本文： | 徐?? 辉,刘明亮.行业竞争程度、会计信息透明度与融资行为[J].石家庄铁道学院学报(社会科学版),2010(4):21-26. |
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| 作者姓名： | 徐?? 辉 刘明亮 |
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| 作者单位： | 石河子大学经济与管理学院,新疆石河子832003 |
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| 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。
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| 关 键 词： | 行业竞争程度 信息透明度 融资行为 |
| 收稿时间： | 2010/9/26 0:00:00 |
Industry Competition, Information Transparency and Financing Behavior |
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| Authors: | XU Hui and LIU Ming??liang |
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| Institution: | (School of Economic＆ Management, Shihezi University,Shihezi ,832003,China) |
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| Abstract: | This paper,using listed companies in China＇s capital market from 2005 to 2006 as a sample,studies the relationship between industry competition and information transparency,and tries to find the main factors that affect financing behavior. Research indicates that there is a higher degree of information transparency with industry competition getting more intense. It is also found that there is a negative relationship between information transparency and financing cost,and industry competition and information transparency are mutually complementary in the financing behavior of a company. |
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| Keywords: | industry competition information transparency financing behavior |
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