Basic content includes six parts : chapter one and two are the introductions of background knowledge , mainly explain the research background and the research present situation , show the research mentality and the article portal frame construction , as well as go on the information disclosure system of the listed company , the spreading process of annual report language information , the definition and characteristic of ownership structure chapter three is the theoretical analysis of the relation between ownership structure and disclosure of the annual report language information , using the commission agency ' s theory of information 基本内容包括六个部分:第一、二章为绪论和背景知识的介绍,主要阐述研究背景及研究现状,说明研究思路和文章的框架结构,以及上市公司对外信息披露体系、年报语言信息的传播过程、股权结构的定义和特征。第三章是股权结构和年报语言信息披露关系的理论分析,从信息经济学的委托代理理论、信息的不对称性、信号传递理论以及印象管理理论来解释股权结构对语言信息操纵的影响。
This article adopts normative approach and positive approach , and uses the theory achievements of disciplines such as information economics , psychology , communications , linguistics , etc . , removing the superficial influence of business performance , from the root of authority arrangement - stockholder ' s rights structure to interpretative language information operation behavior 本文采用规范和实证相结合的研究方法,借鉴信息经济学、心理学、传播学、语言学等学科的理论成果,拨开业绩对语言操纵的表面影响,从权力安排的根源? ?股权结构来解释年报中语言信息的操纵行为。