上市公司资本成本是否得以更好的信息披露,对于企业经营者和市场参与者来说都是一个重要课题。基于此,梳理上市公司信息披露与资本成本的研究脉络和研究现状,提出提高信息披露质量有助于降低企业权益资本成本,并指明了信息披露与资本成本的研究新方向。 Whether the capital cost of listed companies can get better information disclosure is an important issue for business managers and market participants. Based on this, combing the research context and research status of information disclosure and capital cost of listed companies, it is pointed out that improving the quality of information disclosure can help reduce the cost of equity capital, and point out the new direction of research on information disclosure and cost of capital.