the study of voluntary information disclosure in china is still staying at the exploring stage.
本文首先分析了自愿性信息披露的理论基础,并对国内外的研究进行了分类阐述。
the information disclosure quality is not high, the voluntary information disclosure is still quite weak and so on.
④上市公司信息披露质量不高,自愿性信息披露还相当薄弱等。
secondly, the theoretical foundation of voluntary information disclosure is introduced, including the theoretical reasons.
其次,介绍了自愿性信息披露的理论基础,也就是自愿性信息披露产生的理论动因。
under voluntary information disclosure system, the companies with good property and excellent performances have the motivation to show their competitive advantages by disclosing voluntary information.
在自愿信息披露制度下,资质优良、业绩不俗的公司有动力通过自愿信息披露突出自身竞争优势。