摘要
管理层讨论与分析是上市公司定期报告披露的重要内容。然而,中国目前缺乏相关方面的研究。从实证角度对中国公司年报中管理层讨论与分析信息披露现状及其影响因素进行了分析,希望研究结论能为规范管理层讨论与分析信息披露提供一些有价值的思路。
Management discussion and analysis is major part in annual report in listed company. However, relevant researches lag behind significantly. The paper examined the current situation and influencing factors of management discussion and analysis in annual report in Chinese listed companies, with the hope that it could be useful for the regulation of information disclosure.
出处
《云南财贸学院学报》
2006年第2期71-75,共5页
Journal of Yunnan Finance and Trade Institute
关键词
管理层讨论与分析
披露
影响因素
实证研究
Management Discussion and Analysis
Disclosure
Influencing Factors
Empirical Study