... 董事会秘书 信息披露质量 新《公司法》 事件研究法 [gap=1222]Keywords: Board Secretary; Quality of Information Disclosure; Amended Company Law; Event Study Method ...
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...键词：私有信息；信息披露质量；非线性；定价效率 [gap=881]Key Words：private information，information disclosure quality，nonlinear，pricing efficiency ...
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摘要：会计信息披露质量研究是会计研究中的一个重要领域。
Abstract: the disclosure quality research of accounting information is one of the important fields of accounting research.
观念的每一次转变都带动企业财务报告的改进和信息披露质量的提升。
That view changing everytime promotes the finance report of firm and improves the information reporting quality.
观念的每一次转变都带动企业财务报告的改进和信息披露质量的提升。
Each transformation of idea brings about the improvement of financial reports of enterprises with the advance of the information provided in the reports.
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