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自愿性信息披露对中小投资者行为的影响 被引量:1

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摘要 上市公司自愿性信息披露作为强制性信息披露的有益补充越来越受到投资者的重视,因而市场需要经理层自愿披露信息。同时,出于利益的考虑,在一定的制度背景下,公司经理层也存在自愿披露信息的动机。上市公司信息披露会影响投资者的决策行为,从保护投资者尤其是中小投资者利益的角度出发,自愿信息披露才能真实可靠。
作者 沈萍
出处 《商业时代》 北大核心 2007年第28期71-73,共3页 Commercial
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同被引文献2

  • 1上海证券交易所研究中心《中国公司治理报告(2003)》,复旦大学出版社,2003年版,第242页.
  • 2上受所就大庆联谊终止上市答记者问”,载《上海证券报》2008年4月2日.

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