经济发展与信息披露：理论和证据

运用均值t检验的方法检验经济市场化、国际化和民营化对信息披露质量的影响,结果发现,信息披露质量与经济市场化和国际化程度呈显著正相关,却与经济民营化程度呈显著负相关。因此,有必要大力推进经济市场化和国际化,在发展民营经济的同时,强化内部控制和公司治理,提高信息披露的质量。

Economic Development and Information Disclosure: Theory and Evidence

After testing how economic development level affects the quality of information disclosure by means of t test,we have found that the quality of information disclosure is positively relevant with market information and internationalization,but this will change inversely with the increase of private investment.The evidence shows that economic development level affects the quality of information disclosure.We suggest that market reformation and internationalization should be improved strongly,and the internal control and corporate governance should be improved strongly too in order to improve the quality of information disclosure in private corporations.