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自愿性信息披露与证券市场监管——一项基于证券市场监管的国际对比研究

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摘要 证券市场监管强调的是强制性信息披露,而自愿性信息披露作为一种重要的信息披露补充方式已经受到了普遍关注。自愿性信息披露与监管的关系是双向的,一方面,自愿性信息披露作为一种信息来源,需要接受监管部门的监督,另一方面自愿性信息披露有利于改善整个社会的信息披露环境,从而节约社会监督成本。
作者 徐军辉
出处 《商场现代化》 北大核心 2006年第10X期247-248,共2页
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