retical basis of the assumptions . This article will make ROE, R & D expenditure as the internal factor index, the audit opinion, whether be punished by the stock market will be as the external factor index, based on indicators of four hypotheses were proposed, and then to the Shenzhen Stock Exchange from 2009 to 2013 the pharmaceutical industry panies as samples, in excluding a number of factors obtained after observing a value of 359 years, makes use of empirical logic Logistic regression analysis to test correlation and logistic regression analysis. The empirical results show: in the case of other conditions established, the company's ROE versed the quality of information disclosure was proportional , the developed branch situation of the 万方数据
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