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。
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。
Finally, from the three perspectives of investors, listed companies, securities market, this paper gives the improving Suggestions for voluntary information disclosure.
最后分别从投资者、上市公司、证券市场监管三个角度对自愿性信息披露提出了改进建议。
Voluntary information disclosure, as a complementary and supplementary means of mandatory information disclosure, can improve the reliability and completeness of information.
自愿信息披露作为强制信息披露的补充和辅助，可提高所披露信息的真实性和全面性。
On the basis of complete analysis in the dynamic system of companies voluntary information disclosure, the essay points out some ways on how to improve companies voluntary information disclosure.
本文在剖析了企业信息自愿披露的动力系统的基础上，提出了如何推进企业自愿披露的一些措施。
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。
However, because of the externality and asymmetry of segment information, we cannot completely relay on the voluntary disclosure, but must regulate the segment information disclosure properly.
但是，由于分部信息披露的外部性、分布不对称性等，不能完全依赖自愿披露，必须对分部信息披露进行适度的管制。
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；
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。
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。
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。
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 thesis attempts to study the theory and the practice of voluntary disclosure through problems of voluntary disclosure of business information.
本文试图通过对自愿性信息披露中相关问题的思考来探求自愿性信息披露的理论及实践运用。
The Second part is the relation between voluntary disclosure of business information and high-quality financial report.
第二部分是自愿性信息披露与高质量财务报告。
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。
Chapter 7: the countermeasures of consummating voluntary accounting information disclosure of listed company in China.
第七章，完善我国上市公司自愿性会计信息披露的主要对策。
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 voluntary disclosure of listed company is the beneficial and necessary supplement to mandatory disclosure, and helps improve the information disclosure of listed company.
上市公司自愿披露作为强制披露的有益补充，对提高上市公司信息披露水平具有重要作用。
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。
With the enactment of Sarbanes-Oxley act, the United States, internal control disclosure of information entered by the voluntary disclosure phase of mandatory disclosure.
随着萨班斯法案的颁布，美国的内部控制信息披露由自愿性披露进入强制性披露阶段。
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 can be defined as disclosure providing the public with related information in the excess of requirements.
自愿性信息披露是在强制性信息披露的规范以外，上市公司主动向公众提供公司相关信息。
Voluntary disclosure can be defined as disclosure providing the public with related information in the excess of requirements.
自愿性信息披露是在强制性信息披露的规范以外，上市公司主动向公众提供公司相关信息。
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