表外自愿性信息披露研究述评与展望

发布时间：2018-06-02 20:42

本文选题：表外自愿性信息披露 + 披露动机　；参考：《会计之友》2014年21期

【摘要】：表外自愿性信息披露作为企业信息对外报送的补充和深化,是提高企业信息披露质量的有效方式。文章对国内外相关文献进行梳理,认为企业表外自愿性信息披露具有交易、管理层报酬、企业控制权竞争、管理层能力传递、降低诉讼成本等动机,其披露程度受到企业特征、财务状况、企业业绩、公司治理等因素的影响,且可以通过构造信息披露指数等多种方式进行度量,并具有导致股价上涨等经济后果。研究有助于深化现有表外自愿性信息披露的理论基础,并具有一定的政策启示。
[Abstract]:Off-balance sheet voluntary information disclosure is an effective way to improve the quality of enterprise information disclosure. This paper combs the relevant literature at home and abroad, thinks that the voluntary information disclosure outside the balance sheet has the motivation of transaction, compensation of management, competition of control right, transfer of management ability, reduction of litigation cost and so on, and its disclosure degree is characterized by enterprise. Financial situation, corporate performance, corporate governance and other factors, and can be measured through the construction of information disclosure index and other ways, and has economic consequences such as leading to stock price rise. The research is helpful to deepen the theoretical basis of the present voluntary information disclosure, and has some policy implications.
【作者单位】：西南财经大学;贵州财经大学;
【基金】：中央高校基本科研业务费专项资金项目(JBK1307088) 贵州省软科学项目(2012GZ78959,2013GZ16615) 贵州省教育厅高校人文社会科学研究项目(13SSD003)
【分类号】：F275;F231.5

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