摘要
会计信息披露的规范性和会计信息质量是保证资本市场健康发展的前提。本文在Healy and Palepu[1]研究的基础上,系统地梳理了截至2010年的有关会计信息在资本市场中的主要作用、会计信息披露质量评价和提高会计信息披露质量的途径三个方面的重要文献,综述重点在于对问题的理解和启示,以期更好地了解资本市场中的会计信息披露问题。
The accounting information disclosed in the specification and quality of accounting information is the precondition of ensuring the healthy development of capital markets. Heaiy and Palepu （2001） on the basis of systematically sort out the main role of the relevant accounting information as of 2010 in the capital market, the disclosure of accounting information quality as- sessment and improve three aspects of the way of the quality of information disclosure of important documents. This review focuses on understanding of the issues and revelation, in order to better understand the issue of disclosure of accounting information in capital markets.
出处
《新疆财经大学学报》
2012年第2期18-23,共6页
Journal of Xinjiang University of Finance & Economics
关键词
会计信息披露
信息质量
资本市场
accounting information disclosure
information quality
capital market
