论文部分内容阅读
随着财务违规现象得到有效制约,取而代之的是游离于现有法律法规之外的上市公司策略信息披露行为。寻租理论、经济后果理论与印象管理理论为研究上市公司策略信息披露的理论基础。印象管理、选择性披露等是上市公司策略信息披露主要形式。加强监管力度、完善上市公司治理结构,减少上市公司策略信息披露行为对提高信息披露质量、维护证券市场健康稳定发展有着重要意义。
With the phenomenon of financial irregularities being effectively controlled, replaced by the existing laws and regulations outside the listed company’s strategic information disclosure behavior. Rent-seeking theory, economic consequences theory and impression management theory are the theoretical basis for studying the strategic information disclosure of listed companies. Impression management and selective disclosure are the main forms of strategic information disclosure of listed companies. To strengthen supervision, improve the governance structure of listed companies and reduce the disclosure of strategic information of listed companies have great significance for improving the quality of information disclosure and safeguarding the healthy and stable development of the securities market.