摘要
股权融资成本是上市公司进行融资决策时考虑的首要因素,随着我国证券市场的快速发展,上市公司所处的市场环境也在不断变化。如今,股权融资已逐渐成为信息技术企业发展的重要渠道。文章拟对国内外的相关研究进行述评,旨在探索中国信息技术企业所有权性质,信息质量披露,公司治理机制与股权融资成本的关系。
The cost of equity financing is the primary factor to be considered when a listed company makes the financial decision. Along with the rapid development of Chinese securities market, the listed company＇s market environment is changing. Nowadays, equity financing has gradually become the important channel of information technology enterprise development. This paper aims to explore the influence of the information quality disclosure, the enterprise ownership property and the relationship of the company governance mechanism and equity financing cost.
出处
《价值工程》
2013年第19期128-130,共3页
Value Engineering
关键词
股权融资成本
信息技术业
信息披露质量
公司治理
equity financing cost
information technology industry
the information quality disclosure
corporate governance
