双重上市公司境内外风险信息披露一致性及其影响因素

张曾莲

双重上市公司境内外风险信息披露一致性及其影响因素

引用本文：张曾莲.双重上市公司境内外风险信息披露一致性及其影响因素[J].财经理论与实践,2014,(4):85-90

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作者	单位
张曾莲	（北京科技大学东凌经济管理学院，北京100083）

中文摘要:通过对21家双重上市公司113个样本2000多条风险记录的两配对样本T检验发现，其境内外风险披露基本一致，对风险的描述基本一致，对风险的应对也基本一致。通过风险信息披露一致率、风险信息披露相同率与其影响因素的回归分析发现，规模、风险水平、资产负债率、账面市值比、境外上市地点、行业和年度会影响双重上市公司境内外风险信息披露的一致性。

中文关键词:境内外双重上市风险信息披露配对一致性

Research of consistency of risk information disclosure and its influencing factors in dual listed company

Abstract:Through dual paired T-test on 21 dual listed companies' 113 samples (over 2000 risk records), we found they were basically consistent in risk disclosure in two stock markets and they were basically consistent in risk response. Through regression analysis in concordance rate of risk information disclosure, same rate of risk information disclosure and its influencing factors, we found scale, risk level, asset-liability ratio, book-to-market ratio, listed locations, industry and annual report will affect consistency of risk information disclosure in dual-listed companies.

keywords:Dual Listing Risk Information Disclosure Paired Consistency

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