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《Accounting Research》 2003-05
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Questionnaire Survey Analysis on Cost and Benefit about Listed Company Information Disclosure and Investor Information Obtaining

Zhou Qinye,Lu Zonghui & Jin ying  
This article is dedicated to analyzing the cost-benefit level during the information disclosure procedure by listed companies and in the investors'process of obtaining information.Results show that the cost of information disclosure born by listed companies has been rising continuously during these years.On the side of investors,they pay quite a lot to obtain published information and this cost has risen.Investors consider the following documents as key information for their decision making-annual reports,announcements on profit distribution and capitalization of capital reserves,prospectus for IPOs and secondary public offerings and pronouncement on shares issue.In periodical reports,items to which investors pay most attention include major financial ratios in interim report,abstract on accounting data and business data in annual reports,changes in number of shares and composition of shareholders and financial reports.For institutional investors,those most relevant financial data are growth ratio,profitability ratio and earnings quality.
【CateGory Index】: F275
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【References】
Chinese Journal Full-text Database 10 Hits
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【Citations】
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1 wang xiongyuan & Yan yan;Proper Dimension of Compelled Information Disclosure[J];Accounting Research;2003-02
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1 LI Yu-ju(School of Economics and Management,Beijing Jiaotong University,Beijing 100044,China);Analysis on Demand and Supply of Information Accounting for Merger and Acquisition[J];Journal of Beijing Jiaotong University(Social Sciences Edition);2009-03
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