自愿性信息披露问题研究及其新进展
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外国经济与管理 2004 年 第 26 卷第 10 期, 页码：42 - 48
摘要
参考文献
摘要
上市公司信息的自愿性披露是证券市场信息披露的重要组成部分 ,一直受到学术界、上市公司和投资者的广泛关注。本文首先阐述了自愿性信息披露概念的内涵 ,分析了自愿性披露与强制性披露之间的关系 ;其次就自愿性信息披露的衡量方法进行了说明 ,总结了影响上市公司自愿性信息披露的主要因素 ;然后阐述了自愿性信息披露对股票市场的影响 ;最后指出了我国在自愿性信息披露研究方面的不足。
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[2]Botosan,C .A ..DisclosureLevelandtheCostofEquityCapital[J].TheAccountingReview,1997,72:323-349.
[3]Bushman,R .M .,andIndjejikian,R ..VoluntaryDisclosuresandTradingBehaviorofCorporateInsiders[J].JournalofAc countingResearch,1995,33:293-316.
[4]Chen,DeFond&Park.VoluntaryDisclosureofBalanceSheetInformationinQuarterlyEarningsAnnouncements[J].Jour nalofAccountingandEconomics,2002,33:12-15.
[5]Clinch,G .,Verrecchia,R .E ..CompetitiveDisadvantageandDiscretionaryDisclosureinIndustries[J].AustralianJournalofManagement,1997,22:125-137.
[6]Core,J.E ..Firm’sDisclosureandtheirCostofCapital:aDiscussionof“AReviewoftheEmpiricalDisclosureLiterature”[J].JournalofAccountingandEconomics,2001,31:441-456.
[7]Dye.InvestorSophisticationandVoluntaryDisclosures[J].ReviewofAccountingStudies,1998,3:261-287.
[8]FASB .ImprovingBusinessReporting:InsightsintoEnhancingVoluntaryDisclosures[R].SteeringCommitteeReportBusi nessReportingResearchProject,2001.
[9]Ferguson,LamandLee.VoluntaryDisclosurebyState ownedEnterprisesListedontheStockExchangeofHongKong[J].JournalofInternationalFinancialManagement&Accounting,2002,14:56-58.
[10]Frandel,JohnsonandSkinner.AnEmpiricalExaminationofConferenceCallsasaVoluntaryDisclosureMedium[J].Jour nalofAccountingResearch,1999,97:16-18.
[11]GiglerandHemmer.Conservatism,OptimalDisclosurePolicy,andtheTimelinessofFinancialReports[J].TheAccountingReview,2001,76:65-69.
[12]Kim,O ..DiscussionoftheRoleoftheManager’sHumanCapitalinDiscretionaryDisclosure[J].JournalofAccountingRe search,1999,37(Suppl.):183-185.
[13]Litan&Wallison.TheGAPPGap:CorporateDisclosureintheInternetAge[R].AEI BrookingsJointCenterforRegula toryStudies,Washington,2000.
[14]Ronen&Yaari.IncentivesforVoluntaryDisclosure[J].JournalofFinancialMarkets,2002,5:21-23.
[15]SimonandWong.AStudyoftheRelationshipbetweenCorporateGovernanceStructuresandtheExtentofVoluntaryDisclo sure[J].JournalofInternationalAccounting,Auditing&Taxation,2001,21:32-35.
[16]Stocken,P .C ..CredibilityofVoluntaryDisclosure[J].RandJournalofEconomics,2000,31:359-374.
[17]Verrecchia,R .E ..DisclosureandtheCostofCapital:aDiscussion[J].JournalofAccountingandEconomics,1999,26:271-283.
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闫化海. 自愿性信息披露问题研究及其新进展[J]. 外国经济与管理, 2004, 26(10): 42–48.
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