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上市公司信息披露状况是资本市场运行有效性的基本影响因素。真实、可靠的会计信息不仅有利于有效资本市场的形成还有助于相关信息使用者作出适当的决策。上市公司的自愿性信息披露是管理层对外传递公司价值,缓解信息不对称的重要手段,是强制性财务报告的有益补充,已经受到投资及利益相关者越来越多的重视。正是因此,本文对国内外学者在此方面的大量研究进行了梳理和评价,提出了我国上市公司在自愿性信息披露方面的研究中尚未解决的问题和未来可能的研究方向和领域。
The information disclosure of listed companies is the basic influencing factor of capital market operation effectiveness. True and reliable accounting information not only contributes to the formation of effective capital markets but also helps appropriate users of relevant information to make appropriate decisions. The voluntary information disclosure of listed companies is an important means of transferring the value of the company to the outside and alleviating the asymmetry of information. It is a useful supplement to mandatory financial reports, and has drawn more and more attention from investors and stakeholders. It is precisely for this reason that this dissertation reviews and evaluates a large number of domestic and foreign scholars in this field and puts forward the unsolved problems and the possible research directions and fields in the research on voluntary information disclosure of Chinese listed companies.