摘要
信息披露是上市公司管理层向外部信息使用者传递公司经营状况、公司治理等重要方式。自愿性信息披露是管理层主动而非强制进行信息披露的一种方式。针对自愿性信息披露产生了许多有趣并值得进行实证研究的问题。将中国最近5年有关这些问题研究情况进行分析总结,提出一个框架,指出一些关键问题,启发一些值得有待研究的问题,对于推动理论与实务发展有重大的意义。
Managers in listed companies disclose information to let stockholder know company’s operation,corporate governance and so on.Voluntary information disclosure is not mandatory but voluntary.It generates a lot of interesting problems which is worth studying empirically.We analyze and summarize China’s recent research on these issues in five years,propose a framework to identify the key issues,inspire some interesting problems which are worth studying.It will be good for development of both theory and practice .
出处
《中南财经政法大学研究生学报》
2011年第5期54-59,共6页
Journal of the Postgraduate of Zhongnan University of Economics and Law
关键词
自愿性信息披露
影响因素
经济后果
信息披露质量
Voluntary Disclosure
Factors
Economic Consequences
Quality of Information Disclosure
Empirical Research
