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随着我国资本市场的不断发展与壮大,上市公司会计自愿性信息披露的质量问题成为当前社会关注的重点。目前,我国上市公司会计信息披露的质量监控存在严重的问题,这对于信息使用者———公司股东、资本市场投资者、银行债权人等造成了严重的信息不对称,同时,对于资本市场的规范和快速发展也有很大的负面影响。本文通过对浙江省民营上市公司自愿性信息披露的现状进行探讨,并提出自己的建议。 相似文献
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一、我国上市公司会计信息披露的现状
会计信息披露是解决会计信息需求者与生产者之间信息不对称问题的重要途径,其质量的高低直接决定着资本市场的有效程度和社会资源的配置效率。上市公司及时、真实、充分、公平地向广大投资者披露可能影响投资者决策的信息是上市公司必须履行的义务。从宏观而言,它有助于国家的宏观调控和市场的运转, 相似文献
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自愿性信息披露能促使上市公司改善治理结构、保护投资者利益、降低资本成本、提高会计信息的完整性和可靠性、树立良好的公司形象,但自愿性信息披露也存在成本和弊端。应借鉴西方国家的经验,采取积极有效的措施,推动和引导我国上市公司自愿性信息披露。 相似文献
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在以两权分离为主要特征的现代企业,经营者是天然的超级信息拥有者,而投资者处于信息弱势地位,信息披露有助于缓解资本市场参与者问的信息不对称和促进资源的有效配置。为了满足投资者对会计信息的需求,政府出于资本市场效率和投资者利益保护的考虑,会强制性要求经营者披露相关的信息。投资者通过信息获利,取得直接信息租金。 相似文献
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随着我国资本市场的发展,自愿性信息披露越来越受到人们关注,自愿性信息披露有助于解决会计信息披露供给不足的问题,提高会计信息的相关性.本文通过中美自愿性信息披露规制的比较,探讨了中国自愿性信息披露规制不足之处,并提出了相关政策措施. 相似文献
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会计信息披露方式的经济学思考 总被引:66,自引:1,他引:66
本文从经济学观点出发 ,剖析了会计信息披露方式的两种不同观点 :自愿性披露和强制性披露。代理理论、信号理论和资本市场的竞争性支持着会计信息的自愿性披露 ;而市场失灵和市场可能会背离社会目标则需要强制性披露来防止出现会计信息的供给不足和垄断性定价。显然 ,主张自愿性和强制性会计信息披露的观点代表了两种极端情况 ,各自具有一定的优势和劣势。笔者认为 ,信息披露方式应该朝着强制性披露与自愿性披露相结合的方向发展 ,而如何寻求两者结合的契合点 ,如何适度地披露会计信息 ,则成为目前亟需解决的问题。 相似文献
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一、资本市场会计信息披露的目标与质量要求资本市场会计信息披露的基本目标:一是应该导致资源在生产者之间的最佳配置;二是能够促成投资者拥有一个合理的证券投资组合(张为国等,1997年)。要实现这二个基本目标,资本市场披露的会计信息必须符合以下质量要求:①可靠性。资源配置合理与否,取决于广大投资者的投资行为,而投资行为的恰当与否,则取决于上市公司会计信息能否客观、公允地反映公司的情况。可靠性是资本市场对会计信息最重要的质量要求。②相关性。为了使所披露的会计信息对市场有用,有助于形成有效市场,其前提是这些信息必须能使投资者产生一个合理的期望值,从而对其决策行为产生影响。换言之,有效市场对决策 相似文献
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In an era where dependence of information systems is significantly high, the threat of incidents related to information security that could jeopardize financial information held by organizations is serious. Alarming facts within the literature point to inadequacies in information security practices, particularly the evaluation of information security controls in organizations. Research efforts have resulted in various methodologies developed to deal with the information security controls assessment problem. A closer look at these traditional methodologies highlights various weaknesses that prevent an effective information security controls assessment in organizations. This paper develops a methodology that addresses such weaknesses when evaluating information security controls in organizations' financial systems. The methodology uses the fuzzy set theory which allows for a more accurate assessment of imprecise criteria than traditional methodologies. It is argued that using the fuzzy set theory to evaluate information security controls in organizations addresses existing weaknesses identified in the literature and leads to a more precise assessment. This, in turn, results in a more effective selection of information security controls and enhanced information security in organizations. The main contribution of this research is the development of a fuzzy set theory-based assessment methodology that provides for a thorough evaluation of information security controls in organizations. Overall, the methodology presented herein proved to be a feasible technique for evaluating information security controls in organizations' financial systems. 相似文献
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财务管理信息系统信息集成模式研究 总被引:4,自引:0,他引:4
一、引言财务管理信息系统(FMIS,Financing Management Information System)是商业银行对数据质量要求最高、涉及数据范围最为广泛的管理信息系统之一,它不仅关系到外围客户数据、前台交易数据、后台财务数据、内部风险控制数据、跨行资金交易清算数据等大型数据库之间的采集,而且还涉及数据在网点、支行、分行、总行等多层次的无缝传递。但是,目前商业银行普遍存在着基于FoxPro的小型数据库系统、Novell网络系统的会计信息系统和基于C/S体系结构、Sybase分布式数据库管理系统、Unix网络系统的账务处理系统的多网络平台(Novell、Unix… 相似文献
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Julia Inthorn 《Journal of Risk Research》2018,21(2):109-116
Risk information and communication of health risks play a large role in medicine. With the growing importance of genetics and genomics in medicine, the importance of risk communication will even increase in the future. This paper starts with a discussion on the concept of medical risk information and then focusses on genetic risk information. Three examples of genetic risk information are discussed (carrier testing, susceptibility testing and pharmacogenomics testing) in order to exemplify the broad variety of types of risk information and their specific challenges for medical counselling. 相似文献
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The information technology (IT) industries are dynamic in nature. Technological change is rapid and product life-cycles short. Convergence is profoundly changing the structure and dynamics of the IT industries. To successfully track these trends and understand the IT industries it is essential to have a framework for ordering thoughts and data, and for analysing what is going on. This article outlines the development of a new framework for the IT industries, which can encompass a range of industry and market statistics and provide a model capable of generating insights into the relationships between IT products, services, markets and industry subsectors. 相似文献
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Pak Hung Au 《The Rand journal of economics》2015,46(4):791-823
We study dynamic information disclosure by a sender attempting to persuade a partially informed receiver to take an action. We consider vertical and horizontal information. With vertical information, an optimal disclosure plan is static. If the sender cannot commit to the disclosure plan, there exists a simple Markov equilibrium with sequential disclosure. Shrinking the time interval to zero gives rise to full disclosure almost instantly. With horizontal information, the sender often benefits from sequential disclosure. Assuming partial commitment and a special receiver‐type space, a Markov equilibrium exists and almost instant full disclosure arises in the limit. 相似文献
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2004年6月,巴塞尔银行监管委员会公布了新《巴塞尔资本协议》(BaselⅡ,以下简称“新协议”),确立了国际金融业风险管理及监管的新框架。其中,为防范信用风险,新协议规定银行对借款企业必须进行信用评级,并规定了两种风险管理与资本计提方式:一种是引用外部信用评级机构评级结果,并采用固定风险权重的标准法(Standardized approach),即外部评级法;一种是依据金融机构内部评级系统,并自行估计风险权重的内部评级法(IRB approach)。这既是对银行业经营机构的要求,更是对监管机关的要求。 相似文献
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This study aims to develop and evaluate a model that seeks to measure the impact of Accounting Information System Quality, Internal Control System Quality and Non-Financial Information Quality on company success (Decision-Making Success and Non-Financial Performance). This model is empirically tested with data obtained from the managers of 381 Portuguese companies. We use structural equation modelling in the analysis of causal relationships between different constructs. The results show that information and control systems quality (accounting and internal control) have a direct impact on Non-Financial Information Quality and an indirect impact on Decision-Making Success. The results also indicate that Quality Non-Financial Information does not contribute directly to Non-Financial Performance but contributes indirectly via Decision-Making Success. The exploratory variables prove to be crucial for the companies’ Non-Financial Performance, accounting for its 62% variance. Previous research focuses primarily on financial information quality and financial performance. This study is the first to empirically prove that information and control systems contribute favourably to the transparency and value-relevance of non-financial information and, consequently, to business success. 相似文献