...键词：私有信息；信息披露质量；非线性；定价效率 [gap=881]Key Words：private information，information disclosure quality，nonlinear，pricing efficiency ...
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accounting information disclosure quality 会计信息披露质量
quality of information disclosure 信息披露质量
the Quality of Information Disclosure 信息质量 ; 信息披露质量
Theoretically, there is no consensus on how to evaluate information disclosure quality, however, in practice, the study of each institute has its own characteristics.
在理论上，人们对“如何评价上市公司信息披露质量”并没有达成统一认识；在实践中，各机构的研究也各具特色。
The current relevant accounting information disclosure quality research is China's accounting field big news, and listed companies to reease accounting information is the important link of the work.
当前有关会计信息披露质量的研究是我国会计领域的一大热点，而且上市公司对外披露会计信息是其开展工作的重要环节。
Abstract: the disclosure quality research of accounting information is one of the important fields of accounting research.
摘要：会计信息披露质量研究是会计研究中的一个重要领域。
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