因为新闻媒体对资产定价的重要影响,致使越来越多公司管理层开始重视对媒体披露的主动管理,特别是重大事件期间,公司的策略性媒体披露倾向尤为明显,以谋求自身利益的最大化。与此同时,这一现象也日益为学者们所关注,并开始成为公司财务与金融研究的热点前沿。本文主要基于行为金融学视角,从公司策略性媒体披露的内涵、动因、方式、主要内容及表现等维度,对现有相关文献进行了系统梳理,旨在进一步剖析公司管理层在媒体披露中的重要作用,帮助人们更好地理解和把握股票市场波动的成因及本质。最后,就其未来研究方向做了进一步的探讨。
公司策略性媒体披露行为研究最新进展与述评
摘要
参考文献
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引用本文
易志高, 潘子成, 李心丹, 等. 公司策略性媒体披露行为研究最新进展与述评[J]. 外国经济与管理, 2018, 40(11): 17-30.
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