In an efficient market, the arrival of new accounting information has significant influence on the stock's market price and trading volume.
在一个有效市场里，会计信息的公布会对股票市场的股票价格和交易量产生显著的影响。
The disclosure of accounting information ensure the securities market efficiency, on the other hand the efficient securities market requests accounting information's high quality.
另一方面，证券市场的有效运行对信息披露从质、量及表现形式等方面提出了更高的要求。
Unreasonable ownership structure of companies appearing on market, results in insider control and the falsification of accounting information.
我国上市公司股权结构的特点造成了公司治理的失效，容易产生“内部人控制”，易引发会计信息失真。
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