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投资者法律保护与财务报告质量

Investor legal protection and finance report quality
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摘要 企业财务报告的质量取决于资本市场上会计信息需求方和供给方之间的博弈,投资者法律保护通过影响资本市场的发展,进而影响需求方和供给方之间的力量对比,使作为会计信息载体的财务报告呈现出不同的质量特征。 Financial reporting quality is determined by the gaming between the demander and supplier of ac-counting information on that market. Investor protec-tion affects the gaming between the demander and sup-plier of accounting information through exerting some impact on the development of a nation’s capital market. As a result, financial reporting carrier of accounting information takes on various quality characteristics and the better investor protection, the higher finan-cial reporting quality.
作者 王利娜 李小蓉
机构地区 河北经贸大学
出处 《特区经济》 北大核心 2008年第10期253-254,共2页 Special Zone Economy
基金 河北省社会科学基金项目(编号:HB08BYJ011) 河北省软科学研究计划项目(编号:06457260 08457260D)资助
关键词 投资者法律保护 财务报告质量 稳健性 Investor Protection Financial Reporting Quality Conservatism
分类号 D912.29 [政治法律—经济法学] F275 [经济管理—企业管理]
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参考文献11

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二级参考文献41

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特区经济
2008年 第10期

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