上市公司自愿性信息披露研究进展评述

被引：4

作者：

龙立

机构：

[1] 湖南商学院会计学院

来源：

财会通讯 | 2013年 / 03期

关键词：

自愿性信息披露; 动机抑制; 披露水平; 披露质量; 经济后果;

D O I：

10.16144/j.cnki.issn1002-8072.2013.03.030

中图分类号：

F832.51 []; F233 [会计工作组织与制度];

学科分类号：

1201 ; 020204 ; 1202 ; 120201 ;

摘要：

自愿性信息披露是缓解资本市场信息不对称的有效机制,当前我国上市公司自愿性信息披露行为研究有待深入,而国外理论体系已逐步发展成熟值得借鉴。本文从自愿性信息披露动机的抑制、披露水平和披露质量的影响因素、披露的经济后果等方面,对国外研究最新进展进行了评述,提出了后续研究思路。

引用

页码：34 / 36

页数：3

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