摘要
笔者运用博弈论作为主要的分析工具,通过对证券市场各利益主体逐个分析,揭示了信息披露失真的主要成因。上市公司会计信息披露失真是各参与方利益冲突而相互博弈的结果,是由个体理性出发而导致的集体非理性。在分析信息披露失真原因基础上,给出了相应的治理对策建议和应达到的理想的纳什均衡。
The author finds the primary reasons for the distortion of information disclosure through a game theory analysis and suggest that the distortion of accounting information disclosure in securities market results from the conflict between different players. They all start from their individual rationality to search for the maximization of personal utility. The real destination is surely not the group rationality. Based on these, the aim of administrating the problem, Nash equilibrium, and its concrete con tents are presented in this paper.
出处
《经济经纬》
CSSCI
北大核心
2006年第2期87-89,共3页
Economic Survey
关键词
博弈论
会计信息
信息披露失真
纳什均衡
game theory
accounting information
distortion of information disclosure
Nash equilibrium.
