摘要
表外信息也是公共产品 ,对信息使用者产生着广泛的外部经济性影响。表外信息的披露取决于供需双方的相互制约。表外信息的供给方不可能向需求方提供他们要求的所有信息 ,因影响表外信息供给的因素是多方面的。同时 ,上市公司在对外披露预测性信息时 ,还可能使上市公司的经营行为受到一定程度的损失。
Information out of the form is also the public products,it produces broad external economic influence for the information users.The announcement of the information out of form is determined by the restriction of supply and demand two sides.The supplier of the information out of form is inpossible to provide all the informations which the demander requires,it is because the factors which influence the supply of information out of form are in all aspects.At the meantime,when the shares of companies appear on market to report the predictive information to outside,may causes the management behaviour of the shares of companies appear on market suffer a certain degree of loss.
出处
《山西财经大学学报》
北大核心
2000年第6期80-83,共4页
Journal of Shanxi University of Finance and Economics
关键词
表外信息
供给
上市公司
会计信息披露
the information out of form
supply
supervise and urge
restriction
factorT