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信息披露与资本成本研究综述

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摘要 公司信息披露透明度的提高对于保护投资人利益、完善公司治理机制、提高资本市场的效率具有重要现实意义。本文分析了信息披露的理论基础,并就国内外有关信息披露与资本成本的文献进行简要总结,最后指出了我国信息披露未来的研究方向。
作者 施杰炀
出处 《商情》 2013年第19期27-27,共1页
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