The bone of contention focuses on the segment information disclosure cost.
争论的焦点集中在分部信息披露的成本上。
The goal is to increase segment information disclosure, improve the quality of segment information, and enable it to meet the need of information users.
分部信息披露管制的目标是增加分部信息披露、提高企业所披露分部信息的质量、满足信息使用者对分部信息的需求。
However, because of the externality and asymmetry of segment information, we cannot completely relay on the voluntary disclosure, but must regulate the segment information disclosure properly.
但是，由于分部信息披露的外部性、分布不对称性等，不能完全依赖自愿披露，必须对分部信息披露进行适度的管制。
The compulsory disclosure of the segment information has already become a focus in recent years.
分部信息的强制性披露一直是研究的热点问题之一。
In addition we analyze the function and influence of segment report has on the information disclosure of diversified business companies.
此外本文还分析了分部报告在对多样化经营公司的信息披露上的作用和影响。
In addition we analyze the function and influence of segment report has on the information disclosure of diversified business companies.
此外本文还分析了分部报告在对多样化经营公司的信息披露上的作用和影响。
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