| 基于博弈论的上市公司会计信息披露失真成因分析 |
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| 引用本文： | 李志强.基于博弈论的上市公司会计信息披露失真成因分析[J].经济经纬,2006(2):87-89. |
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| 作者姓名： | 李志强 |
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| 作者单位： | 西南交通大学,经济管理学院,四川,成都,610031;河南大学,河南,开封,475001 |
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| 摘 要： | 笔者运用博弈论作为主要的分析工具,通过对证券市场各利益主体逐个分析,揭示了信息披露失真的主要成因。上市公司会计信息披露失真是各参与方利益冲突而相互博弈的结果,是由个体理性出发而导致的集体非理性。在分析信息披露失真原因基础上,给出了相应的治理对策建议和应达到的理想的纳什均衡。
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| 关 键 词： | 博弈论 会计信息 信息披露失真 纳什均衡 |
| 文章编号： | 1006-1096（2005）05-0087-03 |
| 收稿时间： | 2005-12-08 |
| 修稿时间： | 2005年12月8日 |
An Analysis on the Distortion of the Accounting Information Disclosure of Listed Companies Based on Game Theory |
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| LI Zhi-qiang.An Analysis on the Distortion of the Accounting Information Disclosure of Listed Companies Based on Game Theory[J].Economic Survey,2006(2):87-89. |
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| Authors: | LI Zhi-qiang |
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| Institution: | 1. College of Economics and Management, Southwest Jiaotong University, Chengdu 610031, China; 2. Henan University, Kai f eng 475001, China |
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| Abstract: | The author finds the primary reasons for the distortion of information disclosure through a game theory analysis and suggest that the distortion of accounting information disclosure in securities market results from the conflict between different players. They all start from their individual rationality to search for the maximization of personal utility. The real destination is surely not the group rationality. Based on these, the aim of administrating the problem, Nash equilibrium, and its concrete contents are presented in this paper. |
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| Keywords: | game theory accounting information distortion of information disclosure Nash equilibrium |
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