voluntary disclosure 中文意思是什麼

voluntary disclosure 解釋
自願披露
  • voluntary : adj 1 自願的，自發的，自動的 （opp compulsory ）; 志願的。2 靠自願捐助的。3 故意的，有意的。4 【...
  • disclosure : n. 1. 泄露，暴露；（發明等的）公開。2. 揭發；顯示；開誠布公的話。
  1. A study of earnings forecast voluntary disclosure and ipo underpricing

    上市公司自願性信息披露影響因素研究
  2. Empirical research on the relationship between corporate governance and voluntary disclosure - based on chinese listed companies ' data

    一項基於中國上市公司數據的實證分析
  3. On voluntary disclosure of listed company

    對上市公司自願披露盈利預測信息的動因分析
  4. A empirical study on voluntary disclosure of earnings forecast in china

    盈利預測自願披露行為與新股發行抑價研究
  5. The perfection degree of corporate governance restricts voluntary disclosure quality. voluntary disclosure is helpful to the transparency of corporate governance and management information. voluntary disclosure can eliminate the information asymmetry of internal people and external people and promote the improvement of corporate governance structure

    完善的公司治理對自願性信息披露有著積極的影響作用，公司治理通過一套制度安排來保證自願性信息披露的質量，公司治理的完善程度制約著自願性信息披露的質量;而自願性信息披露有助於公司治理和經營管理信息的高度透明，消除信息不對稱問題，促進公司治理結構的改善。
  6. There are three parts in this thesis : the explanation of voluntary disclosure and literature review, empirical study, discussion and proposal

    全文共分三大部分：自願性信息披露概念細述及文獻回顧、實證研究、深入討論及建議。
  7. An empirical study into voluntary disclosure of listed companies ' annual report

    上市公司年度報告自願披露行為的實證研究
  8. In the fourth section, the analysis of voluntary disclosure is an innovation

    第四部分對自願披露進行了分析研究，這部分屬于本論文的內容創新。
  9. More frequent voluntary disclosure would result in even closer tracking of funds

    如果原始基金每年自願披露超過兩次以上，兩種基金的相似性就會更加明顯。
  10. The report was commended for its clear and informative presentation and voluntary disclosure of information on corporate governance. the

    該年報以內容詳盡、形式簡明，以及自願披露有關機構管治的資料，獲得評判團贊賞。
  11. Taxpayers are encouraged to make full voluntary disclosure of their offences and work out reasonable proposals for the department s consideration

    本局鼓勵納稅人自願披露其全部違規事項，並提出合理的了結個案建議，以便本局考慮。
  12. Yet earlier this year the epa began a pilot program of “ voluntary disclosure ” to urge companies to offer up more ingredient information to doctors and toxicologists, notes cameo smoot of the epa office of pesticide programs

    不過美國環保署農藥專案計畫室的史慕特表示，環保署於今年初開始試辦一項自願公開計畫，鼓勵廠商提供更多關于成份的資訊給醫師和毒物學家。
  13. In fact, one of the limiting of research on voluntary disclosure is the difficulty of confirm the limit range of measuring voluntary disclosure at present. owing to above reason, the paper investigates the disclosure overload in annual financial reports of chinese listed companies, and studies the standard which measure the disclosure overload of finance information and the economic results of excess disclosure. the paper also inquiries into the reasons which result in disclosure overload in our listed companies ’ financial reports and then puts forward serial countermeasures and policy suggestions

    有鑒於此，本文將結合對上市公司年度財務報告主要是表外信息披露過剩現狀的調查分析，研究衡量會計信息披露過剩的標準以及信息披露過剩的經濟後果，探討造成我國上市公司財務報告表外信息披露過剩的原因以及解決我國上市公司財務報告表外信息披露過剩的途徑，並從消除過剩信息的角度對限定自願性信息披露的范圍提出建議，也希望對自願性信息披露后續的研究有所借鑒意義。
  14. Nerissa c. brown. herd behavior in voluntary disclosure decisions : an examination of capital expenditure forecasts [ eb / ol ]. http / / www. ssrn. com 2005

    我國年報披露準則規定，公司在年度報告中披露下一年度的盈利預測的，則該盈利預測必須經過注冊會計師審核並發表意見
  15. In chapter 1, this thesis begins with the problem of yindu group, reviews the international background of segmental report and the evolution from the completely voluntary disclosure to the strictly obligatory disclosure of enterprise group ' s segmental report in china. the limitation of the consolidated financial statement are also discussed in this part to interpret the necessity of the segmental report

    在本文的第一章中作者以銀都集團為例提出了分部報告這一概念，對分部報告的國際背景做了介紹，結合證監會和財政部的規定回顧了我國企業集團分部信息從自願披露到較為嚴格的強制披露這一過程，綜述了合併報表的缺陷和實施分部報告的必要性。
  16. Third, i take the annual statements in 2002 of the listed companies which has floated stock in the shanghai stock exchange to analyze the situation of voluntary disclosure. and the result shows that the voluntary disclosure is inferior and insufficient

    接著，以上證a股公司披露的2002年年報為樣本，對我國上市公司自願性信息披露的狀況進行了分析研究，研究結果表明我國上市公司自願披露還處于較低層次，自願披露供給不足。
  17. In the second part, we randomly select 110 listed companies in sse according to its industrial ratio and examine the influence of 5 firm - specific characteristics on the general level of voluntary disclosure. the 5 variables tested are firm size, ownership structure, firm profitability, leverage and influence of audit firm. the first three variables are influential factors

    在實證研究部分，本文按行業比重隨機抽取了滬市110家上市公司作為研究對象，利用其2002年年報和meek等學者建立的信息披露明細表，計算出上市公司自願性披露指數，並與五個可能的影響因素做回歸分析，分別是邊際利潤率、公司規模、大股東及其關聯股東、財務杠桿、審計機構的權威性，結果證明前三個因素對公司自願性披露有影響，與提出的假設相符。
  18. Research on the voluntary disclosure by listed companies

    來自524家深市上市公司的證據
  19. On factors affecting voluntary disclosure by listed companies

    上市公司自願性信息披露若干問題研究
  20. Voluntary disclosure of tax evasion

    自動表白逃稅情形
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