透明度

2020 年 Jinbae Kim 在研究韩国公司透明度问题中，设计了公司治理分数、审计分数、披露分数以及会计信息分数者四个变量来衡量财务报告 的透明度。 透明信息的质量特征包括：全面、及时、相关、可靠、可比、重大。 实现会计信息披露的透明与规范，需要对会计准则的高度遵循，这套会计准则应当是准确、明晰、易懂、完整并被普遍认同的，并对信息使用者提供准确及时全面的信息

ute to economic growth. Bushman and Smith [2020] note that despite the theoretical importance of information costs, scant attention has been paid to the role of a country’s information environment,

: more signals means a more precise posterior estimate of his ability, which means greater career risk for him. Our model, thus, predicts that when (i) the CEO has discretion over what signals are