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目前,越来越多的公司通过互联网发布公司报告,尤其是上市公司在自己的网站中发布财务信息已经成为一种普遍的做法,使公司网站成为公司管理层与现有的和潜在的投资者沟通的重要渠道。然而,公司网站的信息披露又是一把双刃剑,网站中的某些披露可能引发市场股价的剧烈波动,对信息供求双方都产生影响。尤其是以公共网络为平台的自愿性信息披露目前缺乏必要的规范和监管,沿用的依然是“纸
At present, it is a common practice for more and more companies to publish corporate reports over the Internet. In particular, it is common practice for listed companies to publish financial information on their own websites, making the company’s website an integral part of the company’s management with existing and potential investors An important channel of communication. However, the disclosure of corporate website information is a double-edged sword. Certain disclosures on the website may cause drastic fluctuations in the stock price and affect both information supply and demand. In particular, the voluntary disclosure of information based on the public network currently lacks the necessary norms and regulations to follow, and the ”paper"