voluntary disclosure
自愿披露
2025-09-09 18:56 浏览次数 11
自愿披露
this paper puts forward a paradox of voluntary disclosure of earnings forecast to listed companies.
本文提出了一个关于上市公司盈利预测信息自愿性披露的悖论。
as it is not long since the decision has been implemented, up to now, few papers have been published about voluntary disclosure of earnings forecast information in china.
由于自愿披露制度实施时间较短,目前国内学者对自愿披露盈利预测的有关问题研究甚少。
voluntary disclosure information refers to the information which the listed company publishes on the basis of certain motive except mandate disclosure .
自愿披露信息是指除强制披露的信息之外,上市公司基于一定的动机主动披露的信息。
this kind of difference of voluntary disclosure among industries is systematic, but not the peculiar behavior of a certain company.
行业间的这种自愿披露的差异是系统的,而不是某一个公司特有的行为。
after the regression analysis, we may estimate the impact of corporate governance on the voluntary disclosure and thereby disclose the restraint mechanism about it.
由方程拟合结果,可推断公司治理各要素对我国上市公司自愿披露水平的影响程度,从而揭示出公司治理对自愿信息披露水平的内生约束机制。
so far, 「 voluntary disclosure of business information 」 has been brought into the information disclosure system of our country.
至此,「自愿性信息披露」从法规上纳入到了我国信息披露体制中来。
as a signal transmission mechanism voluntary disclosure is an effective disclosure method.
自愿披露行为作为一种信号传递机制是一种有效的披露方式;
based on establishing a voluntary disclosure index system, this paper sets up a multiple regression model concerning the relationship between voluntary disclosure and corporate governance.
本文构建了关于中国上市公司自愿信息披露水平与公司治理各因素间关系的多元回归数学模型。
second, the degree of voluntary disclosure relates to the kind of the company issues stocks.
第二,我国上市公司的自愿披露程度与公司发行股票的种类有关。
this paper discusses the motives, results and restrictions of voluntary disclosure earnings forecast information to listed companies.
本文对上市公司自愿披露盈利预测信息的动机、效果及制约因素进行了探讨。
there is remarkable difference of company 「s voluntary disclosure in different industry.
不同行业的公司其自愿披露存在显着的差异。
voluntary disclosure is proxied by an aggregated disclosure score of non-mandatory strategic, non-financial and financial information.
自愿公开就委托给一个非法定策略的、非金融和金融信息的合计公开评分组织。
clients still have time to reveal themselves before a voluntary disclosure program ends sept. 23 to potentially avoid prosecution and steeper penalties and fines, he said.
自行曝光项目于9月23日结束,因此相关客户还有时间自首,以尽可能避免被起诉和更为严厉的处罚,他指出。
the amount of insider information disclosure cost was studied on conditions of voluntary disclosure and mandatory disclosure.
分别在自愿信息披露和强制信息披露的情况下,研究了公司内部人的信息披露成本;
finally , it defends the basic status of information disclosure in securities regulations by law that the voluntary disclosure by the listed corporations exist deficiency naturally .
与此同时,公司自愿披露的不足又为具有法律强制性的信息披露制度提供了极佳的辩护。
voluntary disclosure of earnings forecast in the ipo prospectuses is new to china」s capital market. few researches have been done in this field.
ipo公司的自愿披露盈利预测行为,是中国股票市场中近几年刚刚出现的现象,目前尚未有学者对此进行专门的研究。
then, from the angle of behavior economics, this thesis analyzes that managers may not have enough motivation to supply voluntary information, and voluntary disclosure appears to be dissimilated.
然后,本文从行为经济学的角度,论述了自愿披露行为会出现动因不足及异化。
in the fourth section, the analysis of voluntary disclosure is an innovation.
第四部分对自愿披露进行了分析研究,这部分属于本论文的内容创新。
the effects of proprietary costs of competition in product marketon voluntary disclosure decisions are analyzed using cournot model in this paper.
采用古诺模型分析了产品市场竞争劣势成本对上市公司管理层自愿披露决策的影响。