投资者对信息披露的要求也越来越高,我国证券市场仍以强制性信息披露(Mandatory Information Disclosure)为主,
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从公司信息披露方式演化进程看,信息披露方式经 历了一个自主选择性披露,到强制性信息披露(mandatory disclosure)再到强制性与自愿性 披露(voluntary disclosure)相结合的螺旋式上升的演进规律。
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论强制性信息披露的度 Decision and Information
但国内的理论研究主要集中在强制性信息披露,而对自愿性信息披露的研究很少。
However, the domestic theoretical research focused on mandatory information disclosure, and the voluntary disclosure of information is not enough.
自愿性信息披露是在强制性信息披露的规范以外,上市公司主动向公众提供公司相关信息。
Voluntary disclosure can be defined as disclosure providing the public with related information in the excess of requirements.
本文旨在从强制性信息披露的价值关联性出发,探究我国上市公司强制性信息披露的适度性。
On the basis of the value relevance of mandatory disclosure, this paper aims to examine the moderation of mandatory disclosure in Chinese stock market.
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