摘要
以安然公司为代表的大型公司财务舞弊案件爆发之后,各国加强了对上市公司包括管理层讨论与分析在内的信息披露的监管,从而使管理层讨论与分析在实践中得到了前所未有的关注。本文将在对管理层讨论与分析的披露要求进行国际比较的基础上,对我国上市公司管理层讨论与分析的披露程度、质量及其影响因素等问题进行了实证研究。
Managements' Discussion and Analysis didn't attract much attention until the fraud of Arong Company broke out at the very beginning of this century.After that,the regulators emphasize the importance of information disclosure of public companies more and more around the world.This paper tries to discuss the primary theory of MDA Disclosure and bring a framework for regulators' reference of promoting the disclosure of public companies in China.
出处
《科学.经济.社会》
CSSCI
2010年第3期43-48,共6页
Science Economy Society
基金
"南开大学基本科研业务费专项资金项目"资助成果(项目号:NKZXB10093)