| dc.creator (作者) | 李志文;宋雲玲 | zh_TW |
| dc.creator (作者) | Lee, Chi-Wen Jenvons;Song, Yun-Ling | - |
| dc.date (日期) | 2009-07 | - |
| dc.date.accessioned | 1-Jun-2016 14:06:53 (UTC+8) | - |
| dc.date.available | 1-Jun-2016 14:06:53 (UTC+8) | - |
| dc.date.issued (上傳時間) | 1-Jun-2016 14:06:53 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/97132 | - |
| dc.description.abstract (摘要) | 維護證券市場的公開、公平和公正是監管機構的基本責任。在中國大陸，成熟資本市場所要求的充分披露大部分已形成規章，證券市場的公開體系已初步形成。但是，針對監管部門的執法力度以及執法的公平與公正的質疑從未中斷過。本文結果表明，中國大陸股市的監管處罰存在「選擇性偏見」，而且，由於監管部門的「選擇性執法」，證券監管的處罰效果並不理想。另外，由於監管部門在執行上有公平與公正的缺失，中國大陸上市公司的充分披露，並沒有做到透明性的公開，從而導致市場交易實質上的不公平、不公正與不公開。 | - |
| dc.description.abstract (摘要) | The primary duty of securities regulators is to maintain transparency, fairness, and justice of the market. In mainland China, most disclosure requirements are met by listed firms. The market transaction mechanism provides open accessibility to all citizens. But criticism on the fairness and justice of securities regulation lingers on, of which most points to the “selective” legal enforcement arising from central government policies or local government interference. Meanwhile, various irregularities in disclosure and market transactions have been identified by extant literature. This paper provides a survey on studies related to these issues. We show that due to the “selective” legal enforcement, fraud activities in listing companies are not effectively curbed. Mechanical full disclosure does not lead to effective market transparency in mainland China; hence fairness and justice are in want. | - |
| dc.format.extent | 576091 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | 會計評論, 49,129-165頁 | - |
| dc.relation (關聯) | International Journal of Accounting Studies | - |
| dc.subject (關鍵詞) | 證券監管; 選擇性偏見; 處罰成效 | - |
| dc.subject (關鍵詞) | Securities regulation; Selection bias; Regulatory effectiveness | - |
| dc.title (題名) | 中國大陸股市的公開、公平、公正 | zh_TW |
| dc.title.alternative (其他題名) | Issues of Transparency, Fairness, and Justice of Stock Market in China | - |
| dc.type (資料類型) | article | - |
