临时披露
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重大会计差错临时披露的盈余信息含量分析信息环境、年报披露时间选择与下年盈余管理
The Information Content of Earnings Following Temporary Disclosure of Material Accounting Errors Information Environment , Timing of Annual Reports and Earnings Management for the Coming Fiscal Year
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我国上市公司临时信息披露制度问题的研究与对策
Research on Countermeasure of Temporary Information Disclosure System of the Listed Companies in China
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临时信息披露是将上市公司的重大事项及时向投资者披露的重要途径,它对防止内幕交易、提高股票交易的透明度等具有重要意义。
Provisional information disclosure of listed companies is an important matter in a timely manner to disclose to investors an important way , It prevent insider trading , stock transactions to increase the transparency of great significance .
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对临时会计信息披露制度进行信息含量的验证,结果表明不同性质的临时会计信息传递不同的信息。
Tests the information content of temporary accounting information . The results show that different temporary accounting information transfers different information .