1 二是强制性披露（Required or Mandatory Disclosure）。会计信息市场存在信息不完备和信息分布不均衡的失灵现象，为了修正市场，防止出现“逆向选择”和“败德风险”，从维护公共利益...
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强制性信息披露 Mandatory Information Disclosure ; Compelled Information Release ; Mandatory Disclosure
论强制性信息披露的度 Decision and Information
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.
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