强制披露自由现金流和现金流比率可以使现金流量表更有意义。
Mandatory disclosure of free cash flow and cash flow ratio will be more meaningful.
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。
Voluntary disclosure information refers to the information which the listed company publishes on the basis of certain motive except mandate disclosure .
集中于代理信息以及部分与证券价值有关的历史事实的有限强制披露制度可能更有效率。
The limited mandated disclosure system focusing on agent information and some historical facts related to securities value may be more efficient.
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。
The voluntary disclosure of listed company is the beneficial and necessary supplement to mandatory disclosure, and helps improve the information disclosure of listed company.
结果发现，在审计收费信息强制披露之后，中国审计市场审计收费差异显著缩小。同时，进一步研究发现过低的审计收费一定程度上损害了审计质量。
The results show that the difference in audit fees between companies decreased after the policy was implemented, and that an unreasonably low audit fee damages audit quality.
其中一个就是更广范围的股份披露制度，强制那些持有0.5%以上股份的投资者做出声明，而不是目前的1%。
One is greater disclosure of stakes, forcing them to be declared at 0.5% of shares, instead of 1% as at present.
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 amount of insider information disclosure cost was studied on conditions of voluntary disclosure and mandatory disclosure.
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?
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。
Voluntary information disclosure, as a complementary and supplementary means of mandatory information disclosure, can improve the reliability and completeness of information.
为解决市场机制中存在的问题，需要从信用治理的角度重新安排市场制度，如强制信息披露、消费者权益保护和社会价值目标导向方面的具体措施。
To solve the problem of market mechanism, new intuitional arrangement from the view of credit governance is needed, such as mandatory disclosure, consumer equity protection, social value direction.
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.
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.
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.
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》应通过重点完善信息披露制度和强制要约收购制度，来强化对外资收购我国上市公司的规制。
This paper suggests that Securities Law should be reinforced in information exposure and mandatory offer institutions to strengthen ruling acquisition by foreign investors.
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.
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.
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.
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.
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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