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上市公司自愿性信息披露研究进展评述 被引量:3

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摘要 自愿性信息披露是缓解资本市场信息不对称的有效机制,当前我国上市公司自愿性信息披露行为研究有待深入,而国外理论体系已逐步发展成熟值得借鉴。本文从自愿性信息披露动机的抑制、披露水平和披露质量的影响因素、披露的经济后果等方面,对国外研究最新进展进行了评述,提出了后续研究思路。
作者 龙立
出处 《财会通讯(下)》 2013年第1期34-36,共3页 Communication of Finance and Accounting
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参考文献18

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