会计信息披露均衡问题

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 Accounting Information

Discretionary disclosure of accounting information is an important problem in accounting research literatures.The adverse selection 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.