股权集中度和财务报告可靠性与上市公司是否披露内部控制自我评价报告的相关性不显著。
Concentration ratio of Shares and the reliability of financial report haven't significant correlation with disclosure of Self-evaluation of Internal Control of listed companies.
以信息观或计量观为基础的财务报告方式在满足可靠性和相关性的程度上存在着差异。
The financial report form from information perspective and from measurement perspective can satisfy the different needs of reliability and relevancy.
财务报告信息受到盈余管理的影响，其可靠性和相关性严重下降，给投资者和其他信息使用者的决策造成了误导。
Financial reporting informations are affected by earnings management. Their reliability and relevance decline seriously, investors and other information users are misleaded.
良好的公司治理水平能够提升公司的价值，保障公司的资产安全、经营效率及财务报告的可靠性。
Good corporate governance can promote the value of the corporate, ensure the enterprises' operation efficiency and assets safety, and the financial report be presented fairly.
财务报告的根本目标是决策有用性，而相关性和可靠性是保证会计信息决策有用的最重要质量特征。
The fundamental objective of financial statements is helping to make decisions. Furthermore, value-relevant and reliable to investors is the most important quality characteristics.
财务报告的根本目标是决策有用性，而相关性和可靠性是保证会计信息决策有用的最重要质量特征。
The fundamental objective of financial statements is helping to make decisions. Furthermore, value-relevant and reliable to investors is the most important quality characteristics.
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