| 对自愿性信息披露的若干思考 |
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| 引用本文： | 李明辉,何海.对自愿性信息披露的若干思考[J].兰州大学学报(社会科学版),2002,30(4):38-44. |
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| 作者姓名： | 李明辉 何海 |
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| 作者单位： | 厦门大学,会计系,福建,厦门,361005 |
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| 摘 要： | 管理当局有在强制性披露要求之外自愿披露有关信息的动力。西方企业自愿披露的信息范围较为广泛 ,但我国企业很少自愿披露信息。随着用户信息需求的逐渐增多和准则供给相对不足 ,应当鼓励有条件的企业自愿披露有关信息 ,以提高市场的有效性
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| 关 键 词： | 自愿披露 强制披露 信号传递 |
| 文章编号： | 1000-2804(2002)04-0038-07 |
| 修稿时间： | 2001年4月20日 |
On Voluntary Information Disclosure |
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| LI Ming,hui,HE Hai.On Voluntary Information Disclosure[J].Journal of Lanzhor University(Social Sciences),2002,30(4):38-44. |
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| Authors: | LI Ming hui HE Hai |
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| Abstract: | According to economics theory, managers have the incentive to provide some additional information voluntarily. In western countries, many firms provide voluntarily some information which is not required by accounting standards. While in China, firms seldom provide information that hasn't been mandatorily required. We should take steps to encourage firms to provide some useful information voluntarily. |
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| Keywords: | voluntary disclosure mandatory disclosure signalling |
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