【摘要】 本文以我国上市公司 2 0 0 1年年度报告为研究对象 ,通过构建上市公司年度报告自愿披露模型 ,实证分析了影响我国上市公司自愿披露的若干因素 ,并简要概括出目前我国上市公司自愿披露的行为特征。更多还原

【Abstract】 With 2001’s annual report of our listed companies as the research subject, and by constructing the voluntary disclosure model of listed companies, this paper makes a positivist analysis on several factors influencing our voluntary disclosure, and briefly outlines its behavioral features.更多还原