CAJ | 학술논문

依据信息不对称、信号传递理论与《信托投资公司信息披露管理暂行办法》，首次构建我国信托公司信息披露质量评价体系；对信息披露内容进行改进，单独列示信托公司风险控制机制信息，突出信托公司的高风险特性；根据信托公司产品特征，增加产品市场信息和社会责任信息。通过总体与分组回归分析，研究信息披露质量的影响因素，研究表明，信托公司信息披露质量总体不高；公司规模越大，则信息披露质量越高；信托项目是影响信托公司信息披露质量的重要因素。
의거신식불대칭、신호전체이론여《신탁투자공사신식피로관리잠행판법》，수차구건아국신탁공사신식피로질량평개체계；대신식피로내용진행개진，단독렬시신탁공사풍험공제궤제신식，돌출신탁공사적고풍험특성；근거신탁공사산품특정，증가산품시장신식화사회책임신식。통과총체여분조회귀분석，연구신식피로질량적영향인소，연구표명，신탁공사신식피로질량총체불고；공사규모월대，칙신식피로질량월고；신탁항목시영향신탁공사신식피로질량적중요인소。
According to information asymmetry theory, signaling theory and Interim Measures on the Information Disclosure Management of Trust and Investment Company, we constructed an evaluation system of information disclosure. The evaluation system listed risk control information separately to show the high risk features of trust companies, and also the evaluation system added some information of product market and social responsibility based on the features of trust companies. Regression results show that the quality of trust companies＂ information disclosure is not high generally. The larger the size of trust company is, the higher the quality of information disclosure will be. Trust project is an important factor to affect the trust companies＂ information disclosure quality.