This paper builds up the control structure model, which contains vertical and horizontal dimensions, and four attributes of controlling layer, ultimate controller, share concentration and shareholder quantity, to researches the impact of corporate governance on the quality of information disclosure.
本文通过构建控制结构,并从横向和纵向两个维度,以及控制层次、最终控制人属性、股权集中度和股东人数四个变量,分项和综合考察了公司治理对信息披露质量的影响。
参考来源 - 上市公司控制结构与信息披露质量·2,447,543篇论文数据，部分数据来源于NoteExpress
This paper suggests enhancing the audit market concentration and the market share of individually large-scale accounting firm in order to enhance the audit quality.
因此，要提高我国的审计质量，应着力提高审计市场集中度及单个大型会计师事务所的市场占有率。
In auto industry, concentration rate and market share both have significantly positive impact on the rate of return, while firm size has significantly negative impact on it.
在汽车产业中，市场份额，特别是产业集中度等对企业利润率有显著的正面作用，而企业规模等则对利润率有显著的负面影响。
Brand is the sum of all intangible assets holographic concentration, brand competition has become a major means that enterprises promote the market competitiveness and the market share.
品牌是企业一切无形资产总和的全息浓缩，品牌竞争已成为企业提高市场竞争力和市场占有率的主要手段。
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