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随着国内资本市场的逐渐成熟,自愿性财务信息披露越来越受到上市公司的重视,并且把互联网作为自愿性披露财务信息的主要平台。然而,在政府强制性披露之外的这些自愿性网上财务信息的质量能否满足政府监管部门和广大投资者的要求?为此,本文在对已有研究文献总结基础上,借鉴刘国亮和常艳丽(2008)的研究,构建了自愿性信息披露指数VDI,选取了我国部分上市公司作为研究对象,研究了其自愿性网上财务信息披露的情况。
With the gradual maturity of the domestic capital market, voluntary disclosure of financial information is increasingly valued by listed companies, and the Internet as the main platform for voluntary disclosure of financial information. However, the quality of these voluntary online financial information outside the government mandatory disclosure can meet the requirements of government regulators and investors? To this end, based on the summary of the existing research literature, this paper draws on the experiences of Liu Guoliang and Chang Yanli (2008), a voluntary information disclosure index (VDI) was constructed and some listed companies in China were selected as research objects to study the situation of voluntary online financial information disclosure.