信息披露制度是证券市场监管制度的核心内容,而会计信息披露又是信息披露制度的核心。
The information disclosure system is the core content of the regulatory system in securities market, and accounting information disclosure is the core of information disclosure system.
世界各国证券市场的监管者均致力于会计信息披露管制的研究,以期指导证券市场的监管活动。
Regulaters of the world securities market commit themselves to the accounting information disclosure to guide securities market regulation activities.
证券监管体系是一国证券市场参与主体、监管主体及监管制度的总称。
The supervisory system of the securities is that one country participates in security market, supervision subject and general name of the supervisory system.
并在此研究基础上研究我国证券市场的相关监管制度对上市公司盈余管理的影响。
On the level of above actions, the paper starts an investigation on the influence of related supervisory laws and regulations of China's security market on earnings management of listed companies.
会计信息质量管制的逻辑根源在于证券市场上的功能锁定现象。
Functional fixation results in the regulation on quality of accounting information and market failure results in the regulation on quantity of accounting information.
会计信息质量管制的逻辑根源在于证券市场上的功能锁定现象。
Functional fixation results in the regulation on quality of accounting information and market failure results in the regulation on quantity of accounting information.
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