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文章基本信息

  • 标题:Research on the Dynamic Model of Mandatory Disclosure Quality and Investment Efficiency
  • 本地全文:下载
  • 作者:Zhibiao Zhu ; John Hoffmire ; Fusheng Wang
  • 期刊名称:The Open Cybernetics & Systemics Journal
  • 电子版ISSN:1874-110X
  • 出版年度:2015
  • 卷号:9
  • 期号:1
  • 页码:2688-2693
  • DOI:10.2174/1874110X01509012688
  • 出版社:Bentham Science Publishers Ltd
  • 摘要:

    This paper investigates the dynamic relationship between mandatory disclosure quality and investment efficiency. Through building a three dates’ model in which the firm’s investment decision is jointly affected by the short-term share price in the capital market and by the total cash flows of the firm, the paper analyzes the impact of strategy of information disclosure of investment efficiency. The results show that when the firm’s mandatory disclosure quality is very low, it cannot affect the firm’s investment decision; when the firm’s mandatory disclosure quality is enhanced, it can reduce overinvestment or underinvestment and leads to enhancing investment efficiency. Further, this paper uses 3,726 samples of Chinese listed firms during the period 2008-2013 to test the empirical model and finds that the mandatory disclosure quality is negatively associated with underinvestment and overinvestment. This paper contributes to expand the information disclosure literature by examining the consequences of information disclosure.

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