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信息披露中的印象管理

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摘要 由于企业与其利益相关者之间的信息不对称,企业外部的利益相关者们只能通过企业对外公布的年报、社会责任报告、盈余预告、业绩预告等获得信息,进行投资决策。然后在这些对外公布的报告中,文字部分内容逐渐增多,占了很大部分比重,而大篇幅的语言信息也就为企业进行印象管理提供了空间。
作者 田静
出处 《商情》 2014年第30期11-11,共1页
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