摘要
企业会计信息的自愿性披露行为一直是学术界研究的重要问题,支撑自愿性披露的主要理论为理性预期下的逆向选择理论。然而,经验证据表明该理论不能对实务中出现的企业自愿信息披露行为提供合理的解释。本文尝试总结国外学术界关于自愿性披露行为解析研究中的主要进展和相关结论,并提出该问题未来研究的展望。
Discretionary disclosure of research literatures. The adverse selection accounting information is an important problem in accounting theory is the supporting theory of the discretionary disclosure. The empirical evidence shows that the adverse selection theory can not offer reasonable explanations to the empirical findings. In this paper, we aim to synthesize the main results and progresses on the behavior research of discretionary disclosure, and hopefully can highlight the future directions on this issue.
出处
《上海立信会计学院学报》
北大核心
2009年第3期13-17,共5页
Journal of Shanghai Lixin University of Commerce
关键词
会计信息
自愿性披露
逆向选择
accounting information
discretionary disclosure
adverse selection
