...自愿性信息披露;竞争劣势成本;自愿性披露概率 [gap=987]Key words:competition level under product markets; voluntary information disclosure; proprietary costs; voluntary disclosure probability ..
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自愿性信息披露(Voluntary Information Disclosure)是与强制性信息披露相对的一对指标。是信息披露方式之一,指法律法规强制规范所要求披露的信息外,基于公司价值、投资者利益关系以...
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The study of voluntary information disclosure in china is still staying at the exploring stage.
本文首先分析了自愿性信息披露的理论基础,并对国内外的研究进行了分类阐述。
Secondly, the theoretical foundation of voluntary information disclosure is introduced, including the theoretical reasons.
其次,介绍了自愿性信息披露的理论基础,也就是自愿性信息披露产生的理论动因。
Finally, from the three perspectives of investors, listed companies, securities market, this paper gives the improving Suggestions for voluntary information disclosure.
最后分别从投资者、上市公司、证券市场监管三个角度对自愿性信息披露提出了改进建议。
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