分部信息的强制性披露一直是研究的热点问题之一。
The compulsory disclosure of the segment information has already become a focus in recent years.
你是否认为强制性披露审计和非审计费用会增加审计师的独立性?。
Do you perceive mandatory disclosure of audit and non-audit fees will increase the auditor independence?
该指引的发布标志着我国内部控制信息披露逐渐向强制性披露转变。
The release of the guidelines indicates that the internal control disclosure of information in China is gradually transforming into the 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。
With the enactment of Sarbanes-Oxley act, the United States, internal control disclosure of information entered by the voluntary disclosure phase of mandatory disclosure.
美国国家公路交通安全管理局强制性的披露了自2010年末制造的汽车。
The national highway traffic safety administration in America made disclosure compulsory for cars built from late 2010.
即使那些支持强制性信息披露的人也承认要打到统一的公布复杂的科学信息的方法将会很困难并耗时甚久。
Even those supporting mandatory results disclosure acknowledge that finding uniform ways to disclose complex scientific information would prove difficult and time-consuming. For example, Dr.
我国对非强制性信息披露在立法和披露实践上都进行了一定努力，对强制性信息披露起到了一定的补充和促进作用。
China has had efforts in the legislation and practice of non-mandatory disclosure, which has had certain complementary and catalytic work on mandatory disclosure.
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。
However, the domestic theoretical research focused on mandatory information disclosure, and the voluntary disclosure of information is not enough.
证券法上的虚假陈述直接违反了强制性信息披露这一现代证券市场的核心制度，是对“公开”理念的背离。
Misrepresentation under securities laws directly breach the mandatory disclosure system which was regarded as the core system o9f modern securities markets.
本文旨在从强制性信息披露的价值关联性出发，探究我国上市公司强制性信息披露的适度性。
On the basis of the value relevance of mandatory disclosure, this paper aims to examine the moderation of mandatory disclosure in Chinese stock market.
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。
Voluntary disclosure can be defined as disclosure providing the public with related information in the excess of requirements.
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