管理会计信息披露及其市场识别——来自中国沪深股市的经验证据
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财经研究 2007 年 第 33 卷第 07 期, 页码：114 - 124
摘要
参考文献
摘要
财务会计通常被理解为对外报告会计。因管理会计服务于公司内部的管理决策,与公司价值具有内在关联性,因而管理会计信息的对外披露与市场识别此类信息之间具有理论上的逻辑一致性。文章以管理会计信息的整体披露水平能否被市场有效识别为研究命题,对沪深股市年度报告中管理会计信息披露的市场识别程度及其规律进行了实证研究。结果表明:管理会计信息披露能够被市场投资者识别并使用,但此类信息的披露需要市场耗费一定的时间予以吸收;同时,与财务会计信息披露相比,管理会计信息披露水平提高同等程度,更容易被市场识别。
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李翔, 林树. 管理会计信息披露及其市场识别——来自中国沪深股市的经验证据[J]. 财经研究, 2007, 33(7): 114–124.
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