摘要
安然事件之后,世界各国会计丑闻频传,上市公司的信息披露问题再次成为被关注的焦点,国内外学者对此做了广泛的理论研究和定性分析,但关于信息披露的定量研究却少之又少。上市公司究竟该如何披露才能保证所披露的信息是合理适度的?可以从定量的角度解决这一问题,即运用模糊数学的方法建立指标体系对信息披露适度性进行量化。
After Anron case, listed companies＇ information disclosure again becomes the focus. Accomplished scholars at home and abroad have made extensive theoretical research and qualitative analysis, but what they did on quantitative analysis was far from enough. How can listed companies make proper information disclosure？ Our researches try to resolve this in a way of quantitative analysis. Based on previous studies, the writer puts forward the concept of ＂proper information disclosure＂, and tries to build an Index System in fuzzy math to quantify the ＂degree＂.
出处
《财贸研究》
CSSCI
北大核心
2008年第3期125-130,共6页
Finance and Trade Research
关键词
适度信息披露
层次分析法
综合评价模型
proper information disclosure
analytic hierarchy process （AHP）
comprehensive judgment model
