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
23052	21303	06/30/1991	0.5032467	0.7967278
23052	21303	06/30/1992	0.6103896	0.8273064
23052	21303	06/30/1993	0.5411255	0.8277944
23052	21303	06/30/1994	0.4772727	0.8093268
23052	21303	06/30/1995	0.75	0.8144317
23052	21303	06/30/1996	0.6082252	0.748959
23052	21303	06/30/1997	0.6071429	0.4874918
1000	32102	12/31/1970	0.3225108	0.5412456
1000	32102	12/31/1971	0.4880953	0.5036798
1000	32102	12/31/1972	0.3712121	0.4686013
1000	32102	12/31/1973	0.4426407	0.489704
1000	32102	12/31/1974	0.2164502	0.649516
1000	32102	12/31/1975	0.4945888	0.6177025
1000	32102	12/31/1976	0.4945888	0.5808503
1000	32102	12/31/1977	0.3885281	0.5758033
1001	165100	12/31/1983	0.5422078	0.4190725
1001	165100	12/31/1984	0.5822511	0.7517225
1001	165100	12/31/1985	0.4274892	0.6695833
13592	209106	12/31/1987	0.5941558	0.4999881
13592	209106	12/31/1988	0.5941558	0.5567815
13592	209106	12/31/1989	0.3106061	0.5029169
13592	209106	12/31/1990	0.2748918	0.5173907
13592	209106	12/31/1991	0.5703463	0.5211188
13592	209106	12/31/1992	0.7132034	0.48636
178698	307108	12/31/2014	0.6233767	0.8469308
178698	307108	12/31/2015	0.6103896	0.8825766
178698	307108	12/31/2016	0.7186147	0.8637702
178698	307108	12/31/2017	0.3290043	0.3859496
1002	352104	12/31/1972	0.4426407	0.3563992
1003	354100	12/31/1983	0.5909091	0.6515349
1003	354100	12/31/1984	0.6428571	0.6419591
1003	354100	01/31/1986	0.7738095	0.6905664
1003	354100	01/31/1987	0.7738095	0.6748492
1003	354100	01/31/1988	0.5324675	0.6496198
1003	354100	01/31/1989	0.461039	0.6719915
21542	360206	12/31/1991	0.54329	0.8601332
21542	360206	12/31/1992	0.5551948	0.8512993
21542	360206	12/31/1993	0.3484848	0.8455463
21542	360206	12/31/1994	0.4794372	0.7744523
21542	360206	12/31/1995	0.4794372	0.7576852
21542	360206	12/31/1996	0.4805195	0.7505718
21542	360206	12/31/1997	0.4794372	0.7717032
21542	360206	12/31/1998	0.4794372	0.7630935
21542	360206	12/31/1999	0.4805195	0.7718695
21542	360206	12/31/2000	0.45671	0.7704882
21542	360206	12/31/2001	0.45671	0.8655782
21542	360206	12/31/2002	0.4675325	0.9155362
21542	360206	12/31/2003	0.4675325	0.9218999
21542	360206	12/31/2004	0.6590909	0.8667225
21542	360206	12/31/2005	0.6590909	0.867733

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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.
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