国有上市公司自愿性信息披露对盈余管理的抑制作用分析word格式论文.docx

AbstractWith the continuous improvement of the capital market and changing environment of the company, investors and stakeholders pay more and more attention to the quality of financial reports and disclosed information through other sources, especially the voluntary information. Therefore, scholars at home and abroad take up research on the financial report and information disclosure and the related content.April 2001, Americas financial accounting standards board (FASB) defined thevoluntary disclosure information as the information proact ive disclosed by listed companies, rather than generally accepted accounting principles and the securities regulatory departments clear requirements outside the basic financial information on the reports of financial improvement to increase voluntary disc losure. Refer to October 2003, the shenzhen stock exchange in the first time introduced the concept of voluntary information disclosure in “the shenzhen stock exchange listed companies investor relations management guidance”. In December 2011, the securities and futures commission released to “the public offering of securities firms information disclosure content and format guidelines no. 2 - the annual report of the content and format (revised in 2011) draft”, expanded the content of voluntary information disclosure. Voluntary information disclosure has increasingly become the focus of academic research in China. Integrated the theory study of voluntary disclosure of information both at home and abroad, there’re many research on the motivation and influence factors, about the build of voluntary information disclosure evaluation system research as regulators attention gradually become a research hotspot, however, the analysis articles of economic effect of the voluntary disclosure are relatively rare, this paper adopt the way of combining normative research and empirical research to explore the inhibition voluntary disclosure to earnings management degree. At the same time,