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财务披露管理是上市公司普遍存在的一种管理方式,管理者把财务披露视为一个多维度向量,对该向量的任何一个维度施加影响,都会对企业的价值产生重大影响。为了探析上市公司财务披露管理的行为,使企业价值最大化,将印象管理的一部分内容引入财务披露中,并阐述了加入印象管理的动机,之后又分别从信息内容,组织形式,信息置信度,业绩的解释,披露时机这五个主要方面与印象管理理论结合起来加以详细阐述,进一步系统地说明企业财务披露管理的行为。
Financial disclosure management is a common management style of listed companies. Managers regard financial disclosure as a multi-dimensional vector, and influencing any one dimension of the vector will have a significant impact on the value of the enterprise. In order to explore the behavior of financial disclosure management of listed companies and maximize the corporate value, part of the content of impression management is introduced into the financial disclosure and the motivation of joining the impression management is elaborated. From the information content, organization form, information confidence, Performance interpretation, the timing of disclosure of these five major areas and impression management theory combined to elaborate further to systematically explain the behavior of corporate financial disclosure management.