This paper study the voluntary disclosure based on XBRL just under the background.
本文正是在这样的背景下研究了基于XBRL的自愿性披露。
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。
And the critical factor influencing the voluntary disclosure, besides the external economic environment, is corporate governance.
除了外部经济环境以外，影响自愿性信息披露水平的关键性因素是上市公司的公司治理。
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。
Western companies began to report its own performance on social responsibility, the voluntary disclosure of social responsibility has become an international trend.
西方企业开始主动报告自己在社会责任方面的表现程度，社会责任信息的自愿披露已成为一种国际趋势。
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。
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。
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。
This paper examines the impact of ownership structure and board composition on voluntary disclosure.
这篇文章调查了所有权结构和董事会自动公开组成的影响。
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；
The effects of proprietary costs of competition in product marketon voluntary disclosure decisions are analyzed using Cournot model in this paper.
采用古诺模型分析了产品市场竞争劣势成本对上市公司管理层自愿披露决策的影响。
This kind of difference of voluntary disclosure among industries is systematic, but not the peculiar behavior of a certain company.
行业间的这种自愿披露的差异是系统的，而不是某一个公司特有的行为。
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。
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。
The level of voluntary disclosure varies from different nations.
国家不同，其自愿性信息披露的程度也不相同。
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。
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。
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。
It is a close relationship between the corporate governance and voluntary disclosure.
公司治理与自愿性信息披露之间存在密切的联系。
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。
This paper puts forward some enlightenments on how to raise the level of voluntary disclosure in China referring to national difference analysis.
本文通过对自愿性信息披露国别差异的比较研究，为提高我国自愿性信息披露水平提供几点启示。
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。
Discuss the nature of voluntary disclosure.
对自愿披露的性质进行讨论。
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。
Thirdly, the paper states definition of voluntary disclosure and corporate governance, and analyzes the influence of corporate governance on voluntary disclosure theoretically.
第三部分界定了公司治理和自愿性信息披露的定义，并从理论上分析公司治理对自愿性信息披露的影响。
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。
There is complementary relationship between corporate governance and voluntary disclosure, which means more perfect the corporate governance is, the better voluntary disclosure will be.
本文认为公司治理与自愿性信息披露存在着互补效应，即公司治理越完善，自愿性信息披露的水平就越高。
There is complementary relationship between corporate governance and voluntary disclosure, which means more perfect the corporate governance is, the better voluntary disclosure will be.
本文认为公司治理与自愿性信息披露存在着互补效应，即公司治理越完善，自愿性信息披露的水平就越高。
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