| 上市公司会计信息披露失真现象的经济博弈分析 |
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| 引用本文： | 顾晓安,卢蕾. 上市公司会计信息披露失真现象的经济博弈分析[J]. 财会通讯, 2006, 0(4) |
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| 作者姓名： | 顾晓安 卢蕾 |
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| 作者单位： | 上海理工大学管理学院 上海200031 |
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| 摘 要： | 本文针对目前我国上市公司普遍存在的向中小股东披露的会计信息失真的问题,运用经济博弈的分析方法对会计信息披露各环节的博弈模型进行了分析,得出了目前上市公司会计信息传递存在混同均衡的结论,较好地解释了信息披露失真的现象。
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| 关 键 词： | 信息披露失真 信息传递 混同均衡 |
An Economic Analysis of Distorted Accounting Information Disclosure in Listed Company with Game Theory |
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| GuXiao''''an LuLei. An Economic Analysis of Distorted Accounting Information Disclosure in Listed Company with Game Theory[J]. Communication of Finance and Accounting, 2006, 0(4) |
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| Authors: | GuXiao''''an LuLei |
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| Abstract: | Focusing on the relatively all-pervading problems on distorted accounting information disclosure to small stockholders in listed company, authors construct and analyze models in respective step in the process of accounting information disclosure with game theory, and get a conclusion that there exists pooling equilibrium in accounting signaling of listed company exerting an probably fine explanation for the distorted phenomena. |
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| Keywords: | Accounting Information Disclosure Signaling Pooling Equilibrium |
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