摘要
信息是市场良好运营的基础,上市公司的信息披露需要符合决策有用观,否则将会出现资源利用效率低下、道德问题、逆向选择等问题。基于此,本文以XM集团为例,以自愿性信息披露与强制性信息披露两个角度为出发点,通过剖析XM集团在股权架构、利润指标、行业定位与企业估值四个方面的信息披露状况,探讨信息披露对投资者的受用程度。
Information is the basis for good market operations.The information disclosure of listed companies must conform to the usefulness of decision-making,otherwise there will be problems such as inefficient use of resources,ethical issues,and adverse selection.Based on this,taking XM Group as an example,taking voluntary information disclosure and mandatory information disclosure as the starting point,through analyzing the information disclosure status of XM Group in four aspects:equity structure,profit indicators,industry positioning and corporate valuation.Discuss how useful its information disclosure is to investors.
出处
《当代会计》
2020年第18期10-12,共3页
Contemporary Accounting
关键词
信息披露
决策有用观
公司运营
Information Disclosure
Usefulness in Decision-Making
XM