会计信息自愿性披露：基于创业板市场分析

创业板市场以成长性公司为发展目标,注重上市公司的增长潜力和高新技术产业的行业特色,因此相对于主板市场具有更高的投资风险,也使得会计信息的充分披露对保护投资者权益更加重要。而目前,学术界对会计信息自愿性披露的研究大都着眼于主板市场,对创业板上市公司的特殊性考虑较少。本文从创业板的特点入手,阐述创业板上市公司会计信息自愿性披露必要性和可行性,提出完善创业板会计信息自愿性披露的若干建议。

On Voluntary Disclosure of Accounting Information: Based on Analysis of GEM

Due to aiming at high-growth companies, GEM is paying more attention to growth po- tential of listed companies and characteristics of high and new technology industries. Therefore, with higher risk than the main board, the full disclosure of accounting information has become more and more important to protect investors' benefits. At present, the studies on accounting information disclosure, mainly focusing on the main board, have paid less attention to GEM, the paper, from the features of GEM, explains the ...