公平信息披露研究现状分析

Analysis on the Researches of Regulation Fair Disclosure

通过对国内外公平信息披露研究现状分析,发现公平信息披露规则研究历史较短,许多研究问题的结论不统一,研究的高度、广度和深度有待加强。比如利用跨学科理论研究公平信息披露规则的经济后果并建立理论模型则十分罕见,国际公平信息披露规则比较研究也很贫乏。除了公平信息披露规则对美国资本市场的影响研究文献较多而外,学者对其他国家的公平信息披露规则研究较少。最后结合国内公平信息披露研究现状,提出了相应的建议。

Through analysis of domestic and international Fair Disclosure Regulation,the paper has found that the history of Fair Disclosure Regulation research is relatively short, many of the conclusions of the research questions are not unified, the height,breadth and depth of research needs to be strengthened. Such as the study on the economic consequences of the Fair Disclosure Regulation with the use of interdisciplinary theory and the establishment of theoretical models are very rare,and the international comparative study of Fair Disclosure Regulation is also very poor. Apart from the literatures of Fair Disclosure＇Regulation influencing the U. S. capital markets a bit more, scholars study Fair Disclosure Regulation of other countries less. Finally, according to the present situation of domestic Fair Disclosure Regulation research, some corresponding recommendations are raised.