但是,会计信息虚假披露丑闻屡禁不止,给投资者造成了重大的损失,同时也严重干扰了证券市场的顺利运行。
However, the disclosure of accounting scandals repeated false information, causing major losses to investors, but also seriously disrupted the smooth functioning of the securities market.
证券市场民事赔偿机制尚未建立,投资者向会计造假者主张赔偿还存在诸多障碍;
Without civil compensation mechanism in the security market, investors are faced with great obstacles when they claim on compensation to accounting fraud.
高质量的会计信息对于证券投资者有十分重要的意义。
It is of significant importance to provide high quality accounting information for Stockholders.
国内外研究均表明会计盈余在证券市场定价中占有重要的地位,影响到投资者的决策。
Both domestic and international research shows that accounting earning is of great importance in pricing in the stock market, which effects the decision of investors.
而会计信息披露又是证券市场信息披露的重要内容,上市公司会计信息的披露对投资者的投资决策影响作用是举足轻重的。
Information disclosure in accounting is the main content of that in securities market. The listed company's information disclosure has a great effect on the decision-making of investors.
上市公司会计信息质量的高低会直接影响证券分析师的盈利预测行为,进而影响投资者对公司的评价。
Accounting quality of listed companies will directly affect analysts' earnings forecasts behavior, and then affect investors' evaluations on the companies.
上市公司会计信息质量的高低会直接影响证券分析师的盈利预测行为,进而影响投资者对公司的评价。
Accounting quality of listed companies will directly affect analysts' earnings forecasts behavior, and then affect investors' evaluations on the companies.
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