期刊文献+

论自愿性信息披露实证研究中因变量的计量

下载PDF
导出
摘要 在自愿性信息披露实证研究中,因变量—自愿性信息披露程度的计量一直是各方争论的焦点。本文首先回顾和评价了国外实证研究中因变量的计量方法,然后从信息是否具有可观测或可核实的特性,对自愿性信息披露的概念重新进行了界定,并以此为理论基础,提出了适合我国的自愿性信息披露因变量的计量方法。
作者 王惠芳
出处 《会计论坛》 2006年第2期111-116,共6页 Accounting Forum
基金 中南财经政法大学引进人才科研启动基金资助项目的阶段性研究成果
  • 相关文献

参考文献3

二级参考文献17

  • 1L.L. Eng, Y. T. Mak, "Corporate Governance and Voluntary Disclosure", Journal of Accounting and Public Policy, 2003, 22, 325-345.
  • 2Marc Newson and Craig Deegan, "Global Expectations and Their Association with Corporate Social Disclosure Practices in Australia, Singapore, and South Korea", The International Journal of Accounting,2002, 37, 183-213.
  • 3Meek, G. K., C.B. Roberts, & S.J. Gray, "Factors Influencing Voluntary Annual Report Disclosures by US, UK and Continental European Multinational Corporations", Journal of International Business Studies, 1995, Third Quarter, 555-572.
  • 4Miles B. Gietzmann and Marco Trombetta, "Disclosure Interactions: Accounting Policy Choice and Voluntary Disclosure Effects on the Cost of Capita", SSRN Working papers, July, 2000.
  • 5Ranga Narayanan, "Insider Trading and the Voluntary Disclosure of Information by Firms", Journal of Banking & Finance, 2002, 24, 395-425.
  • 6Paul K. Chaney, Craig M. Lewis, "Earnings Management and Firm Valuation Under Asymmetric Information", Journal of Corporate Finance, 1995,1,319-345.
  • 7Simon S. M. Ho. and Kar Shun Wong, "A Study of the Relationship between Corporate Governance Structure and the Extent of Voluntary Disclosure", Journal of International Accounting, Auditing & Taxation, 2001, 10, 139-156.
  • 8Skinner, D.J., "Do the SEC's Safe Harbor Provisions Encourage Forward-looking Disclosures", Financial Analysts Journal, 1995, 51(4), 38-44.
  • 9Werrecchia, R., "Voluntary Disclosure with a Strategic Opponent", Journal of Accounting and Economics, 1990, 12, 341-363.
  • 10Ali Fekrat, M., I. Carla, and D., Petroni, "Corporate Environmental Disclosures: Competitive Disclosure Hypothesis Using 1991 Annual Data", The International Journal of Accounting, 1999, 31,175-195.

共引文献88

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部