论文标题
指导指南：市场驱动的披露理论的基础
Guiding the guiders: Foundations of a market-driven theory of disclosure
论文作者
论文摘要
开发了一种基本方法，用于与资产定价有关的管理披露理论。这涉及公司管理层披露的收益指南和市场“跟踪者”，以企业对引用风险的影响。
A foundational approach is developed for a mathematical theory of managerial disclosure in relation to asset pricing; this involves both the earnings guidance disclosed by firm management and market `trackers' pricing the firm's exposure to quotable risks.
