181****959
2025-10-26 17:48這個題目考點ppt老師能不能再發(fā)下 還是沒理解為什么是選擇性披露
所屬：CFA Level I > Ethical and Professional Standards 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
Vincent助教
2025-10-28 11:14
該回答已被題主采納
你好
在Standard II(A): Guidance 的 Guidance - What constitutes “nonpublic” Information？這一頁上：
關(guān)于Selective disclosure，有下面三句結(jié)論
1. Disclosure to a room full of analysts does not necessarily make the disclosed information “public.”
2. Analysts should also be alert to the possibility that they are selectively receiving MNI when a company provides them with guidance or interpretation of financial statements or regulatory filings.
3. Selective disclosure may violate MNI. If MNI was disclosed selectively, the listed company should issue a press release or reach public dissemination.
選擇性披露就是上市公司只在一個小范圍（比如關(guān)系好的券商分析師）來發(fā)布新重大消息，但這不但不是公開，反而容易滋生內(nèi)幕交易，因為這一小批先獲得消息的分析師有可能去搶先做交易，所以說選擇性披露無助于減少內(nèi)幕交易。
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