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财务报告和信息披露的经济规定:一个回顾和未来研究的建议Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research [25]

论文作者:meisishow论文属性:硕士毕业论文 thesis登出时间:2014-06-27编辑:meisishow点击率:24006

论文字数:8833论文编号:org201406271128177359语种:英语 English地区:美国价格:免费论文

关键词:Accounting, Asymmetric information, Capital markets, Institutional economics

摘要:本文调查的理论和实证文献的经济后果,财务报告和信息披露的监管。我们整合的理论和实证研究从会计、经济、金融和法律,以促进这些领域的异花受精。我们提供了一个组织框架,确定了公司特有的(微观层面)和市场整体(宏观层面)的公司的报告和信息披露的成本与收益的活动,我们的调查突显出重要的悬而未决的问题和总结众多未来研究的建议。

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