From the point of information disclosure to discuss the future about compelled regulation of financial forecast disclosure

• Main Authors: Wei-Chun Tsai, 蔡瑋純
• Other Authors: Yu-Wei Cheng
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/78164621041723726114

碩士 === 國立中央大學 === 產業經濟研究所 === 92 === Abstract: In the stocks market to disclose necessary information is very important.But the scope of information disclosure needs to be defined,for example financial forecast information. This paper makes use of Economic analysis of law to discuss about this kind information that is suitable to disclose or not. Finally, we suggest financial forecast information that is not suitable to disclose. Compelled regulation of financial forecast disclosure is not a suitable method, it will cause a lot of problems. Securities and Futures Commission,Ministry of Finance,R.O.C should confine financial forecast information disclosure within certain limits. Contents of this paper include： Ⅰ Introdiction Ⅱ The Theory about Information Disclosure Ⅲ The Analysis of Financial Forecast Information Disclosure Ⅳ The Regulations of Financial Forecast Information Disclosure in America Ⅴ The Regulations of Financial Forecast Information Disclosure in Taiwan Ⅵ Amendment and Suggestions Ⅶ Conclusion