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基于投资者保护的会计信息披露实证研究 被引量:2

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摘要 本文在进行文献综述的基础上发现公司层面因素对自愿披露行为的解释力不够,基于此探究会计披露信息背后的市场层面因素对自愿信息披露的影响是本文的研究重点。首先提出研究构建框架,其次进行自愿性信息披露影响因子的实证研究,然后得出上市公司自愿性信息披露更深层次的动因与策略,最后对结论进行相关分析。
作者 李艳
出处 《商业时代》 北大核心 2010年第1期94-95,共2页 Commercial
基金 兰州理工大学校科研发展基金资助 项目编号X11200611 兰州理工大学重点扶持教学团队基金资助
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参考文献5

  • 1乔旭东.上市公司年度报告自愿披露行为的实证研究[J].当代经济科学,2003,25(2):74-78. 被引量:102
  • 2诸葛栋,封思贤.公司业绩与自愿性信息披露的实证研究[J].技术经济,2005,24(7):66-69. 被引量:15
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二级参考文献16

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