文章详细信息 关键词： 业绩预告;;信息含量;;公平披露;;事件研究法 [gap=788]Keywords: performance projection;information content;fair disclosure;event study
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公平信息披露（fair disclosure）是指上市公司应向所有大大小小的投资者平等的公开重要信息,公司向证券分析师披露的有关利润或收入等敏感的非公开数据必须通过在证...
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Chapter V analyze the background and impact of Fair Disclosure Rules of the United States, and combine with China's current information disclosure system and the relevant provisions of comparison.
第五章分析美国公平披露规则的背景及影响,同时结合我国当前的信息披露体系及相关规定进行比较。
参考来源 - 公平会计信息披露研究·2,447,543篇论文数据，部分数据来源于NoteExpress
The purpose of the SEC rule known as Regulation FD, for fair disclosure, is to level the playing field so investors all receive significant company information at the same time, agency officials said.
美国证券交易委员会监管的目的是众所周知的公平信息披露规则，为公平的信息披露，提供一个同等水平的领域，那么投资者都可以收到明确的公司信息在同一时间，机构的官员说。
But anything that co-ordinates the actions of sellers-in this case, the disclosure required by fair-value accounting-can easily lead to sharp movements in asset prices.
但是同卖家行为相对等的任何事(在这里指公允价值会计对信息披露的要求)能轻易地导致资产价格大幅变动。
Information disclosure of revenue-related and risk-related at the same time is an important part in providing useful information of fair value for economic decision-making.
而同时披露收益的相关性和风险的相关性这两方面的信息是提升公允价值信息决策有用性的重要一环。
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