| 无形资产信息不对称问题研究 |
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| 引用本文： | 文豪,汪海粟.无形资产信息不对称问题研究[J].中南财经政法大学学报,2005(3):37-43. |
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| 作者姓名： | 文豪 汪海粟 |
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| 作者单位： | 中南财经政法大学,工商管理学院,湖北,武汉,430060 |
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| 基金项目： | 国家自然科学基金资助项目"无形资产评估理论与方法研究"(70441023) |
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| 摘 要： | 无形资产的无形特征,使得无形资产市场中的信息不对称问题更加严重,制约了无形资产市场的发展。本文对无形资产信息不对称问题的研究文献进行了综述,对无形资产信息不对称的现象、后果及根源进行了分析,并总结了改进无形资产计量和信息披露的相关研究成果,最后提出改善无形资产信息不对称问题进一步研究的方向。
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| 关 键 词： | 无形资产 信息不对称 信息披露 |
| 文章编号： | 1003-5230(2005)03-0037-07 |
| 修稿时间： | 2005年3月25日 |
Research on the Problems of Asymmetrical Information of Intangible Assets |
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| WEN Hao,Wang Haisu.Research on the Problems of Asymmetrical Information of Intangible Assets[J].Journal of Zhongnan University of Finance and Economics,2005(3):37-43. |
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| Authors: | WEN Hao Wang Haisu |
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| Abstract: | Owing to the immaterial character of intangible assets,the problems of asymmetrical information in intangible assets market are more serious, which restricts the development of the intangible assets market. This thesis summarizes the research documents on the problems of asymmetrical information of the intangible assets and analyzes the phenomena,the consequence and the origin of the asymmetrical information of intangible assets. Then, this paper introduces the research achievement on improving the measuring of intangible assets and disclosure of the information. In the end,the authors prospect the future research direction. |
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| Keywords: | Intangible Assets Asymmetrical Information Disclosure of the Information |
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