论公平披露规则与信息环境被引量：2

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摘要基于美国市场有关公平披露规则的经验证据,文章从公开信息环境和私有信息环境两个层面深入剖析公平披露规则对信息环境的影响。公开信息环境从信息公告日的市场反应、交易成本和公开信息披露数量三个角度展开讨论,而私有信息环境主要从分析师的工作业绩视角予以阐释。美国公平披露规则有效实施的研究结论引发我国市场证券监管者、分析师和学术界的相关思考。

作者荣莉袁盛奇陈梅花

机构地区江西财经大学复旦大学同济大学

出处《会计之友》北大核心 2010年第3期121-123,共3页 Friends of Accounting

关键词公平披露规则(RFD) 公开信息环境私有信息环境

分类号 F837.125 [经济管理—金融学] F832.1 [经济管理—金融学]

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