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美国上市公司财务报告信息披露质量数据简介

美国在1933年的《证券法》中确立了证券市场的初始信息披露制度,在1934年的《证券交易法》确立了证券市场的持续信息披露制度。随着经济全球化的发展,信息披露制度也被广泛运用到各国的资本市场规则中,在维护投资者权益与资本市场秩序方面发挥着巨大作用。

上市公司财务信息披露的质量直接影响着投资者的投资决策和市场的运作,只有在财务信息充分披露的基础上,投资者才能够做出明智的投资决策,市场才能更加公平、稳定地运行;相反,如果上市公司财报信息披露不准确、不充分,则会严重影响投资者的投资判断,引起股市波动。

CnOpenData参考了科学的计算方法,整理出1950至2017年美国上市公司财务报告信息披露质量信息,为相关研究助力。

  • 参考文章:Shuping Chen, Bin Miao, Terry Shevlin: A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports. Journal of Accounting Research.

时间区间

1950-2017


数据规模

美国上市公司财务报告信息披露质量数据


字段展示

美国上市公司财务报告信息披露质量数据字段表
企业识别号-1
企业识别号-2
财务报告截至日期
利润表信息披露质量
资产负债表信息披露质量

样本数据

企业识别号-1企业识别号-2财务报告截至日期利润表信息披露质量资产负债表信息披露质量
230522130306/30/19910.50324670.7967278
230522130306/30/19920.61038960.8273064
230522130306/30/19930.54112550.8277944
230522130306/30/19940.47727270.8093268
230522130306/30/19950.750.8144317
230522130306/30/19960.60822520.748959
230522130306/30/19970.60714290.4874918
10003210212/31/19700.32251080.5412456
10003210212/31/19710.48809530.5036798
10003210212/31/19720.37121210.4686013
10003210212/31/19730.44264070.489704
10003210212/31/19740.21645020.649516
10003210212/31/19750.49458880.6177025
10003210212/31/19760.49458880.5808503
10003210212/31/19770.38852810.5758033
100116510012/31/19830.54220780.4190725
100116510012/31/19840.58225110.7517225
100116510012/31/19850.42748920.6695833
1359220910612/31/19870.59415580.4999881
1359220910612/31/19880.59415580.5567815
1359220910612/31/19890.31060610.5029169
1359220910612/31/19900.27489180.5173907
1359220910612/31/19910.57034630.5211188
1359220910612/31/19920.71320340.48636
17869830710812/31/20140.62337670.8469308
17869830710812/31/20150.61038960.8825766
17869830710812/31/20160.71861470.8637702
17869830710812/31/20170.32900430.3859496
100235210412/31/19720.44264070.3563992
100335410012/31/19830.59090910.6515349
100335410012/31/19840.64285710.6419591
100335410001/31/19860.77380950.6905664
100335410001/31/19870.77380950.6748492
100335410001/31/19880.53246750.6496198
100335410001/31/19890.4610390.6719915
2154236020612/31/19910.543290.8601332
2154236020612/31/19920.55519480.8512993
2154236020612/31/19930.34848480.8455463
2154236020612/31/19940.47943720.7744523
2154236020612/31/19950.47943720.7576852
2154236020612/31/19960.48051950.7505718
2154236020612/31/19970.47943720.7717032
2154236020612/31/19980.47943720.7630935
2154236020612/31/19990.48051950.7718695
2154236020612/31/20000.456710.7704882
2154236020612/31/20010.456710.8655782
2154236020612/31/20020.46753250.9155362
2154236020612/31/20030.46753250.9218999
2154236020612/31/20040.65909090.8667225
2154236020612/31/20050.65909090.867733

相关文献

  • Shuping Chen, Bin Miao, Terry Shevlin: A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports. Journal of Accounting Research.
  • Theodore E. Christensen, Karson E. Fronk, Joshua A. Lee, Karen K. Nelson,Data visualization in 10-K filings,Journal of Accounting and Economics,Volume 77, Issues 2–3,2024,101631,ISSN 0165-4101,https://doi.org/10.1016/j.jacceco.2023.101631.
  • Cyrus Aghamolla, Kevin Smith,Strategic complexity in disclosure,Journal of Accounting and Economics,Volume 76, Issues 2–3,2023,101635,ISSN 0165-4101,https://doi.org/10.1016/j.jacceco.2023.101635.
  • Robert Hills, Matthew Kubic, William J. Mayew,State sponsors of terrorism disclosure and SEC financial reporting oversight,Journal of Accounting and Economics,Volume 72, Issue 1,2021,101407,ISSN 0165-4101,https://doi.org/10.1016/j.jacceco.2021.101407

数据更新频率

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