摘要
我国证券市场日益规范,有关信息披露问题的研究日趋深入,作为信息披露经济后果的重要体现,信息披露质量的提高,有助于完善各项法律法规,有助于减少信息不对称,降低资本成本,进一步影响资本结构的选择。
Our country securities market is day by day standard,the related disclosure problem has in-depth study,the economic consequences of disclosure as an important manifestation of the improvement in the quality of disclosure will help to reduce the asymmetric information,lower cost of capital and further reduce capital structure choice.
出处
《北方经贸》
2009年第2期89-91,共3页
Northern Economy and Trade
关键词
信息披露
资本结构
信息不对称
disclosure
capital structure
asymmetric information
