| 美国对有意义的警示性语言的规制 |
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| 引用本文： | 李先波,戴华丰. 美国对有意义的警示性语言的规制[J]. 时代法学, 2011, 9(6): 73-79 |
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| 作者姓名： | 李先波 戴华丰 |
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| 作者单位： | 1. 湖南警察学院,湖南长沙,410138
2. 湖南师范大学法学院,湖南长沙,410081 |
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| 摘 要： | 预测性信息披露人在披露预测性信息时,必须伴随有意义的警示语言,否则就有可能被视为欺诈,有意义的警示性语言是美国预测性声明的免责要件之一。美国判例法为有意义的警示性语言创设了具体的评判标准,它要求：警示语言必须具有针对性,语言在形式上是清晰的、显而易见的,警示性语言必须是与重要的风险因素相联系的,必须及时更新。美国对有意义的警示性语言的规制对我国预测性信息披露制度的构建具有参考价值,对在美国上市的中国公司的信息披露事务具有一定的指导意义。
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| 关 键 词： | 预测性信息 预先警示理论 有意义的誓示性语言 |
The Law of the United States about Meaningful Cautionary Statements |
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| LI Xian-bo,DAI Hua-feng. The Law of the United States about Meaningful Cautionary Statements[J]. Presentday Law Science, 2011, 9(6): 73-79 |
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| Authors: | LI Xian-bo DAI Hua-feng |
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| Affiliation: | 1.Hunan Police Academy, Changsha, Hunan 410138, China; 2.Law School of Hunan Normal University, Changsha, Hunan 410081, China) |
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| Abstract: | Meaningful cautionary statements is one of the exemption elements of forward looking statements of United States.The U.S. case law has created specific criterion for the meaningful cautionary statements which would provide us reference for the construction of the disclosure system of forward looking information, and meanwhile give us some significance suggestion for US-listed Chinese companies which need to disclose the forward looking information. |
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| Keywords: | forward looking information bespeaks caution doctrine meaningful cautionary statements |
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