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为保护投资者利益,建立公平信息环境,2006年深交所颁布了《上市公司公平信息披露指引》。为分析其效果,本文就法规颁布前后自愿性信息披露的数量和质量方面进行了对比研究,结果发现《指引》的颁布对自愿性披露信息数量有积极影响,而对质量会产生消极影响。
In order to protect the interests of investors and establish a fair information environment, in 2006 the Shenzhen Stock Exchange promulgated the Guidelines for Fair Information Disclosure of Listed Companies. In order to analyze its effect, this paper conducts a comparative study on the quantity and quality of voluntary information disclosure before and after the promulgation of the regulation, and finds that the promulgation of the Guidance has a positive impact on the quantity of voluntary disclosure information and a negative impact on the quality.