在这种情况下，自愿披露行为发生了异化。
In this case, voluntary disclosure turns to be dissimilated.
第二，我国上市公司的自愿披露程度与公司发行股票的种类有关。
Second, the degree of voluntary disclosure relates to the kind of the company issues stocks.
公司出于竞争投资者有限的资金等目的有自愿披露分部信息的动因。
Some companies are motivated to make corporate disclosure on a volunteer basis for the purpose of attracting capital.
除建筑业外，其他行业上市公司的自愿披露并未呈现出“羊群效应”。
Except for construction industry, other industries do not exhibit herding behavior in disclosing operating strategy.
实证结果表明，采取产量竞争策略的公司倾向于进行更多的自愿披露；
The results proved that the production competition companies will disclose more, and the price competition companies will disclose less.
上市公司出于竞争投资者有限的资金等目的有自愿披露分部信息的动因。
In order to compete for the limited funds from investors, listed companies tend to disclose segment information voluntarily.
行业间的这种自愿披露的差异是系统的，而不是某一个公司特有的行为。
This kind of difference of voluntary disclosure among industries is systematic, but not the peculiar behavior of a certain company.
本文对上市公司自愿披露盈利预测信息的动机、效果及制约因素进行了探讨。
This paper discusses the motives, results and restrictions of voluntary disclosure earnings forecast information to listed companies.
然后，本文从行为经济学的角度，论述了自愿披露行为会出现动因不足及异化。
Then, from the Angle of behavior economics, this thesis analyzes that managers may not have enough motivation to supply voluntary information, and voluntary disclosure appears to be dissimilated.
采用古诺模型分析了产品市场竞争劣势成本对上市公司管理层自愿披露决策的影响。
The effects of proprietary costs of competition in product marketon voluntary disclosure decisions are analyzed using Cournot model in this paper.
自愿披露信息是指除强制披露的信息之外，上市公司基于一定的动机主动披露的信息。
Voluntary disclosure information refers to the information which the listed company publishes on the basis of certain motive except mandate disclosure .
由于自愿披露制度实施时间较短，目前国内学者对自愿披露盈利预测的有关问题研究甚少。
As it is not long since the decision has been implemented, up to now, few papers have been published about voluntary disclosure of earnings forecast information in China.
上市公司自愿披露作为强制披露的有益补充，对提高上市公司信息披露水平具有重要作用。
The voluntary disclosure of listed company is the beneficial and necessary supplement to mandatory disclosure, and helps improve the information disclosure of listed company.
实行自愿披露原则，除了报告好消息外，也应该报告最严重的问题和公司不尽如人意的地方。
Voluntary disclosures must not only praise good news, but also reports the most urgent problems and disappointments of a company.
文中提出了一种激励相容的可中断负荷管理合同模型，可引导用户自愿披露真实缺电成本信息。
An incentive compatible contract model is developed for interruptible load management, which can lead customers to voluntarily reveal their true outage costs information.
本文在剖析了企业信息自愿披露的动力系统的基础上，提出了如何推进企业自愿披露的一些措施。
On the basis of complete analysis in the dynamic system of companies voluntary information disclosure, the essay points out some ways on how to improve companies voluntary information disclosure.
本文首先论述了会计信息披露行为的理论基础，从信息经济学的角度对自愿披露的作用机制进行了分析。
This thesis begins with the theory foundation of accounting information disclosure, and shows its function mechanism from the Angle of information economics.
西方企业开始主动报告自己在社会责任方面的表现程度，社会责任信息的自愿披露已成为一种国际趋势。
Western companies began to report its own performance on social responsibility, the voluntary disclosure of social responsibility has become an international trend.
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。
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.
但披露将是有限的，而且是基于自愿。
参与这些调查或竞赛是完全自愿的，因此您可以选择是否披露这些信息。
Participation in these surveys or contests is completely voluntary and you therefore have a choice whether or not to disclose this information.
分别在自愿信息披露和强制信息披露的情况下，研究了公司内部人的信息披露成本；
The amount of insider information disclosure cost was studied on conditions of voluntary disclosure and mandatory disclosure.
本文试图通过对自愿性信息披露中相关问题的思考来探求自愿性信息披露的理论及实践运用。
This thesis attempts to study the theory and the practice of voluntary disclosure through problems of voluntary disclosure of business information.
自愿信息披露作为强制信息披露的补充和辅助，可提高所披露信息的真实性和全面性。
Voluntary information disclosure, as a complementary and supplementary means of mandatory information disclosure, can improve the reliability and completeness of information.
本文提出了一个关于上市公司盈利预测信息自愿性披露的悖论。
This paper puts forward a paradox of voluntary disclosure of earnings forecast to listed companies.
至此，“自愿性信息披露”从法规上纳入到了我国信息披露体制中来。
So far, " voluntary disclosure of business information " has been brought into the information disclosure system of our country.
本文通过对自愿性信息披露国别差异的比较研究，为提高我国自愿性信息披露水平提供几点启示。
This paper puts forward some enlightenments on how to raise the level of voluntary disclosure in China referring to national difference analysis.
国家不同，其自愿性信息披露的程度也不相同。
The level of voluntary disclosure varies from different nations.
在自愿信息披露制度下，资质优良、业绩不俗的公司有动力通过自愿信息披露突出自身竞争优势。
Under voluntary information disclosure system, the companies with good property and excellent performances have the motivation to show their competitive advantages by disclosing voluntary information.
本文认为自愿性信息披露有助于提供高质量财务报告。
This thesis thinks that the voluntary disclosure of information contributes to offering the high-quality financial report.
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