摘要
随着新一代网络信息技术的发展,企业的信息披露方式正从陈述式向互动式转变。加强互动式信息披露行为的研究对于完善信息披露制度、提高资本市场信息效率具有重要意义。基于此,本文对国内外有关互动式信息披露媒介的相关研究进行了系统梳理,并从研究主题、研究对象、研究场景三个方面提出现有研究的不足,进而指出未来的研究方向,即加强互动式信息披露行为特征及行为动机研究;加强互动式信息披露质量研究;加强具有中国特色的互动式信息披露媒介研究。
Along with the development of new generation of information technology, the disclosure mood of listed companies is changing from indicative way to interactive may. As a result, it is of great significance to strengthen the research of interactive information disclosure, for both the improvement of disclosure system and efficiency of capital market. This paper systematically combs the relevant research about interactive information disclosure both at home and abroad, and points out the shortcomings of the existing research from three aspects: research theme, research object and research scenario. Furthermore, we put forward the future research directions, which include, research on the characteristics and motivation of the interactive information disclosure; research about the quality of the interactive information disclosure; and research of interactive information disclosure media with Chinese characteristics.
作者
赵杨
赵泽明
ZHAO Yang;ZHAO Ze-ming
出处
《科学决策》
CSSCI
2018年第11期74-94,共21页
Scientific Decision Making
基金
国家科技支撑计划(项目编号:2017YFB1400100)
关键词
互动式信息披露
行为特征
行为动机
经济后果
研究展望
interactive information disclosure
behavior characteristics
behavior motivation
economic consequences
research prospect
