期刊文献+

环境嵌入性对上市公司酌情披露影响研究

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摘要 本文以2010-2013年A股上市公司为样本,分析了不同特征的企业环境对管理层酌情披露决策的作用机制和途径。研究表明:企业环境特征是管理层非财务信息酌情披露的诱发因素。具体来说,产业环境地位和企业内部管理的强弱会形成管理层信息披露决策的情景因素,对非财务信息酌情披露动机有直接诱发作用;同时,除处于强产业环境、强内部环境的企业外,环境特征还通过增加和减弱披露成本间接影响管理层非财务信息酌情披露。
出处 《财会通讯(下)》 北大核心 2016年第9期37-40,共4页 Communication of Finance and Accounting
基金 湖南省科技计划项目(项目编号:2015ZK3010) 湖南第一师范学院教学改革研究项目(项目编号:XYS14J16) 湖南省自然科学基金(项目编号:2016JJ6024)资助
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