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上市公司财务报告透明度评价分析 被引量:1

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摘要 本文探讨了财务报告披露透明度的评价标准,并考察了上市公司财务报告披露透明度的现状,发现除了强调信息本身的预测价值和反馈价值外,更强调信息数量上的充分性、时间上的及时性和渠道上的易得性,还发现选择性披露与信息披露不充分,延迟披露与信息披露不及时,渠道单一与信息获取困难。
出处 《财会通讯(下)》 2010年第6期116-118,共3页 Communication of Finance and Accounting
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