The Exploration about the Most Superior Boundary of Commercial Banks Mandatory Disclosure--Based on the Theory of Cost-benefit Analysis and the Game Angle

摘要

As the important factor of affecting the degree of commercial banks mandatory disclosure, the qualitative Cost-Benefit analysis of disclosure could help commercial banks know how to disclose information reasoningly. The social net income of mandatory information disclosure of commercial banks could be maximized only when the expected marginal cost and the expected marginal benefit are in an equilibrium state. Through the long-term game between regulatory agencies and commercial banks, we can make the analysis of game theory to explore the optimal boundary of commercial banks information disclosure.