上市公司投资者情绪对自愿性信息披露影响综述
发布时间：2018-08-05 16:20
【摘要】：正一、引言行为金融理论以投资主体非理性假设为前提,从心理学视角研究人们投资决策过程中认知、情感、态度等心理特性以及由此引发的市场反应。其中,投资者情绪是近年来行为金融领域研究的热点问题。与此同时,管理层自愿性信息披露行为也越来越受到学者们的广泛关注。但是目前鲜有文献考察宏观市场层面的投资者情绪对微观管理层自愿性信息披露的影响,以及投资者情绪特征对管理层自愿性信息披露动机、择时性、真实性的具体影响。
[Abstract]:First, the preface of behavioral finance theory is based on the irrational hypothesis of investment subject. From the perspective of psychology, the psychological characteristics of cognition, emotion and attitude in the process of investment decision and the market reaction caused by it are studied. Among them, investor sentiment is a hot issue in the field of behavioral finance in recent years. At the same time, voluntary disclosure of information by management has been paid more and more attention by scholars. However, there are few literatures to examine the influence of investor sentiment on voluntary disclosure of voluntary information in micro management, and the specific influence of investor sentiment on motivation, timing and authenticity of voluntary disclosure of information.
【作者单位】： 广东财经大学;
【分类号】：F832.51;F275
本文编号：2166326
[Abstract]:First, the preface of behavioral finance theory is based on the irrational hypothesis of investment subject. From the perspective of psychology, the psychological characteristics of cognition, emotion and attitude in the process of investment decision and the market reaction caused by it are studied. Among them, investor sentiment is a hot issue in the field of behavioral finance in recent years. At the same time, voluntary disclosure of information by management has been paid more and more attention by scholars. However, there are few literatures to examine the influence of investor sentiment on voluntary disclosure of voluntary information in micro management, and the specific influence of investor sentiment on motivation, timing and authenticity of voluntary disclosure of information.
【作者单位】： 广东财经大学;
【分类号】：F832.51;F275
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