论文部分内容阅读
上市公司披露虚假信息的行为一直是学界和业界关注的焦点。本文建立了一个关于信息披露的上市公司、注册会计师和证监会三方不完全信息动态博弈模型,分析了博弈各方的行为以及均衡的存在条件。
The disclosure of false information by listed companies has always been the focus of academia and industry. This paper establishes a three-party game model of incomplete information on listed companies, CPAs and the CSRC for information disclosure, and analyzes the behavior and equilibrium conditions of all players in the game.