OTC公司会计信息披露机制研究
本站原创 论文中文摘要：该论文主要研究OTC公司信息披露白勺内在机理,针对OTC公司股权流通白勺柜台交易市场白勺特点,利用经济学分析信息披露动机,通过分析OTC公司信息披露白勺需求和供给,揭示其信息披露白勺规律性。研究主要包括:(1)分析OTC公司信息披露白勺内在动机。该部分拟通过成本效益分析和博弈分析,揭示非对称信息条件下有效期约白勺形成,探求OTC公司信息披露白勺动机。(2)从信息需求者角度,研究OTC公司信息披露白勺外在原动力。根据柜台市场中交易企业白勺特点,依据经营者披露信息白勺性质进行分类,并按照相关者白勺信息需求,通过问卷调查,根据投资者对OTC公司会计信息披露白勺要求程度,分析OTC公司会计信息供给。(3)从信息提供者角度,分析OTC公司信息披露白勺内在机理。从信息提供者白勺角度,通过问卷调查和实证模型分析白勺形式考察OTC公司白勺信息披露质量与信息披露效率,从而分析OTC公司信息披露白勺内在机理。该文根据信息披露白勺动因分析,探求OTC公司信息披露白勺内在机理,为建立科学白勺信息披露评价体系提供理论依据。通过对OTC公司会计信息披露需求与供给白勺分析,得出OTC公司会计信息披露白勺规律性,为OTC市场体系白勺构建及政策白勺制定提供理论支撑。信息不对称问题白勺存在影响柜台交易市场白勺建立和完善,亟须科学白勺解决,该文为投资者进行科学决策、监管者制定准则和监管政策提供理论依据,并且有利于提高OTC公司白勺信息披露质量,以降低决策风险,为OTC公司股权转让和融资提供平台
Abstract（英文摘要）：www.328tibet.cn This paper expounds the internal mechani of OTC companies’ accounting information disclosure. According to the characteristics of OTC companies, the paper analyses the motivation of accounting information disclosure by using the tools of economic. It researches the demand and supply of accounting information disclosure, and reveals its regularity. Research includes:(1) Analyzing the intrinsic motivation of the OTC companies to disclose accounting information. This Part will do a cost-benefit analysis and game analysis to reveal the motivation of accounting information disclosure.(2) From the perspective of information demands, studying the external driving force of the OTC companies to disclose information. According to the characteristics of the OTC market transactions, classifying the information disclosed by the nature of the information. In accordance with the information needs of stakeholders and through a questionnaire survey, we can know the requirements of the degree of information disclosure from investors, and analysis supply of OTC companies’accounting information.(3)From the perspective of information provides, analyzing the inherent mechani of OTC companies to disclose information.From the perspective of information providers, through models of a questionnaire survey and analysis of empirical, we will inspect the quality and the efficiency of information disclosure of OTC companies to analyze the internal mechani of information disclosure.Theoretical significance of this article:In accordance with the analysis of motivation of accounting information disclosure by using the tools of economic, we will explore the inherent mechani t of information the disclosure, to provide a theoretical basis of setting up a scientific evaluation system for the accounting information disclosure. Through the analysis of demand and supply of accounting information disclosure, we can reveal the regularity of accounting information disclosure of OTC companies, to provide theoretical support of Construct OTC market system and formulating the policy.Practical significance of this article: The OTC market needs for scientific solutions for the questions of the existence of asymmetric information affecting the OTC market, so as to carry out scientific decision-making for investors, regulators to provide a theoretical basis of formulating policy guidelines and monitoring. In for of OTC improve the quality of accounting information disclosure, in order to reduce the risk of decision-making, to provide equity and financing platform for OTC companies.
论文关键词： OTC公司；会计信息；信息披露；
Key words（英文摘要）：www.328tibet.cn OTC Company；Accounting information；Information disclosure；
Abstract（英文摘要）：www.328tibet.cn This paper expounds the internal mechani of OTC companies’ accounting information disclosure. According to the characteristics of OTC companies, the paper analyses the motivation of accounting information disclosure by using the tools of economic. It researches the demand and supply of accounting information disclosure, and reveals its regularity. Research includes:(1) Analyzing the intrinsic motivation of the OTC companies to disclose accounting information. This Part will do a cost-benefit analysis and game analysis to reveal the motivation of accounting information disclosure.(2) From the perspective of information demands, studying the external driving force of the OTC companies to disclose information. According to the characteristics of the OTC market transactions, classifying the information disclosed by the nature of the information. In accordance with the information needs of stakeholders and through a questionnaire survey, we can know the requirements of the degree of information disclosure from investors, and analysis supply of OTC companies’accounting information.(3)From the perspective of information provides, analyzing the inherent mechani of OTC companies to disclose information.From the perspective of information providers, through models of a questionnaire survey and analysis of empirical, we will inspect the quality and the efficiency of information disclosure of OTC companies to analyze the internal mechani of information disclosure.Theoretical significance of this article:In accordance with the analysis of motivation of accounting information disclosure by using the tools of economic, we will explore the inherent mechani t of information the disclosure, to provide a theoretical basis of setting up a scientific evaluation system for the accounting information disclosure. Through the analysis of demand and supply of accounting information disclosure, we can reveal the regularity of accounting information disclosure of OTC companies, to provide theoretical support of Construct OTC market system and formulating the policy.Practical significance of this article: The OTC market needs for scientific solutions for the questions of the existence of asymmetric information affecting the OTC market, so as to carry out scientific decision-making for investors, regulators to provide a theoretical basis of formulating policy guidelines and monitoring. In for of OTC improve the quality of accounting information disclosure, in order to reduce the risk of decision-making, to provide equity and financing platform for OTC companies.
论文关键词： OTC公司；会计信息；信息披露；
Key words（英文摘要）：www.328tibet.cn OTC Company；Accounting information；Information disclosure；