...会计原则和其他有关法律、法规的要求,必须在财务报告中披露相关的信息;自愿性信息披露(Voluntary Disclosure of Information)指公认会计原则和有关法律未做要求,上市公司自愿主动披露有关公司财务和与投资者决策相关的信息。
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This thesis thinks that the voluntary disclosure of information contributes to offering the high-quality financial report.
本文认为自愿性信息披露有助于提供高质量财务报告。
However, the domestic theoretical research focused on mandatory information disclosure, and the voluntary disclosure of information is not enough.
但国内的理论研究主要集中在强制性信息披露,而对自愿性信息披露的研究很少。
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;
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