上市公司年度报告披露准则变迁研究
Modern Economic Science(2002)
Abstract
年度报告披露准则自1994年出台以来,先后曾经历过3次较大的修订.本文通过回顾年度报告披露准则的变迁过程,揭示出其变迁的基本路径,并对其合理性进行了评价,以期为我国上市公司信息披露行为的进一步规范提供有益的思路.
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Key words
disclosure principle,annual report,firms
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