http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
기업내용공시제도에 관한 고찰 : the Timely Disclosure 적시공시를 중심으로
형남훈,정종덕 東西大學校 1999 동서논문집 Vol.5 No.-
The corporate disclosure system has its object of protecting investors. It is system which guides investors to make their decision reasonably, by disclosing the corporate information promptly, correctly, and complectly. The system is devided into the periodic reporting and the timely disclosure according to contents and period of disclosure. The object of the study is to examine the problems of the timely disclosure system and then to suggest its reform measures. The study is to investigate the existing disclosure system, expecially the timely disclosure system centering on its offence cases, considering that the puport of disclosure philosophy is the very purpose of securities maket, that is, equal opportunity for using information and security of fair dealings. The timely disclosure system is generally defind as the system which leads listed corportations to disclose material corporate information quickly, exactly, and fairly, so that it secures to fix prices for listed securitied, and investors enable to pass a resonable judgement on investigation reasonably and on his pwn responsibility, by disclosing corporate material information. Secondly, to prevent unfair dealing such as insider dealing in advance, by giving investors and insiders equal chance for using the corporate material information. In conclusion, as the subject of disclosure listed corporation should take the social responsibility for protection of investors, by disclosing not only promptly, correctly, and fairly but positively and spontaneously on the basic of enterprise ethic and the purpose of securities & exchange law. So it will be proved that the fair dealing system fixed and securities markets develop healthly.