西方投资者关系管理研究评介
外国经济与管理 2010 年 第 32 卷第 04 期, 页码:54 - 60
摘要
参考文献
摘要
投资者关系管理(investor relations management,以下简称IRM)起源于西方成熟的资本市场,是指公司通过信息披露等方式与投资者形成良性的互动关系,以降低投资风险,并最终增加公司价值。本文主要从IRM的概念、作用、构成要素、所存在的问题以及基于互联网的IRM等几个方面,对国外近几年的研究文献进行评述与分析,从中总结出一些有益于我国IRM理论研究和实践应用的观点和经验,以期推动我国学术界和实务界探索、构建符合自身特点的IRM模式。
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[3]Abe de Jong,DeJong,Douglas V,Mertens,Gerard,and Roosenboom,Peter.Investor relations,reputational bonding,and corpo-rate governance:The case of Royal Ahold[J].Journal of Accounting and Public Policy,2007,26(3):328-375.
[4]Bushee,Brian J,and Miller,Gregory S.Investor relations,firmvisibility,andinvestor following[EB/OL].Available at http://ss-rn.com/abstract=643223,2007.
[5]Botosan,Christine A.Disclosure level and the cost of equity capital[J].The Accounting Review,1997,72(3):323-349.
[6]Richardson,Alan J,and Welker,Michael.Social disclosure,financial disclosure and the cost of equity capital[J].Accounting,Or-ganizations and Society,2001,26(7):597-616.
[7]Chhabra,Monish,Ferris,Stephen P,and Sen,Nilanjan.Investor protection effects on corporateliquidity andthe cost of capital[J].Applied Economics Letters,2009,16(8):819-826.
[8]Rowbottom,N,Allam,A,and Lymer,A.An exploration of the potential for studying the usage of investor relations informationthrough the analysis of web server logs[J].International Journal of Accounting Information Systems,2005,6(1):31-53.
[9]Koll mann,Tobias,and Kuckertz,Andreas.Investor relations for start-ups:An analysis of venture capital investors’communicativeneeds[J].Technology Management,2006,34(1-2):47-62.
[10]Niedziolka,Dariusz A.Investor relations in Poland:An evaluation of the state of affairs fromempirical studies[J].Public RelationsReview,2007,33(4):433-436.
[11]Botosan,Christine A,and Plumlee,Marlene A.A re-examination of disclosure level and the expected cost of equity capital[J].Journal of Accounting Research,2002,40(1):21-40.
[12]Kai,Hockerts,and Lance,Moir.Communicating corporate responsibility to investors:The changing role of the investor relationsfunction[J].Journal of Business Ethics,2004,52(1):85-98.
[13]Hamid,Fathilatul Zaki mi Abdul,Salleh,Md Suhai mi Md,and Yusof,Mohammed Atef Md.Investor relations in developing coun-try:Adisclosure strategy[EB/OL].Available at http://ssrn.com/abstract=383040,2003.
[14]Geerings,J,Bollen,L H H,and Hassink,HF D.Investor relations on the Internet:Asurvey of the Euronext zone[J].The Euro-pean Accounting Review,2003,12(3):567-579.
[15]Bollen,Laury,Hassink,Harold,and Bozic,Gordana.Measuring and explaining the quality of internet investor relations activities:A multinational empirical analysis[J].International Journal of Accounting Information Systems,2006,7(4):293-298.
引用本文
万晓文, 王秀, 李明望. 西方投资者关系管理研究评介[J]. 外国经济与管理, 2010, 32(4): 54–60.
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