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内幕信息重大性的统计检验 被引量:3

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摘要 在证券欺诈案件中,信息重大性(materiality)的确定,往往是最为重要的内容。例如,在信息披露中遗漏了重大信息,将构成虚假陈述;在证券买卖中利用了未公开的重大信息,将构成内幕交易。不论是虚假陈述或是内幕交易,在大多数国家都规定了相应的民事、
作者 陈舜
出处 《金融法苑》 2005年第1期40-49,共10页 Financial Law Forum
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同被引文献31

  • 1王锟.工具理性和价值理性——理解韦伯的社会学思想[J].甘肃社会科学,2005(1):120-122. 被引量:127
  • 2井涛.英国规制内幕交易的新发展[J].环球法律评论,2007,29(1):78-86. 被引量:13
  • 3Official Journal L 334, 18/11/1989 P. 0030-0032.
  • 4Official Journal L 096, 12/04/2003 P. 0016-0025.
  • 5Commission Directive 2003/124/EC of 22 December 2003 implementing Directive 2003/6/EC of the European Parliament and of the Council as regards the definition and public disclosure of inside information and the definition of market manipulation",Official Journal L 339, 24/12/2003 P. 0070-0072.
  • 6Commission Directive 2003/125/EC of 22 December 2003 implementing Directive 2003/6/EC of the European Parliament and of the Council as regards the fair presentation of investment recommendations and the disclosure of conflicts of interest,Official Journal L 339, 24/12/2003 P. 0073-0077.
  • 7Commission Directive 2004/72/EC of 29 April 2004 implementing Directive 2003/6/EC of the European Parliament and of the Council as regards accepted market practices, the definition of inside information in relation to derivatives on commodities, the drawing up of lists of insiders, the notification of managers' transactions and the notification of suspicious transactions,Official Journal L 162, 30/04/2004 P. 0070-0075.
  • 8Commission Regulation (EC) No 2273/2003 of 22 December 2003 implementing Directive 2003/6/EC of the European Parliament and of the Council as regards exemptions for buy-back programmes and stabilisation of financial instruments (Text with EEA relevance), Official Journal L 336 , 23/12/2003 P. 0033-0038.
  • 9CESR's Market Abuse Directive-Level 3 - third set of CESRguidance and information on the common operation of the Directive of the market.
  • 10Kumpel, Bank- und Kapitalmarktrecht, 2002, S. 67.

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