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.
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