上市公司信息披露外文翻譯-其他專業(yè)-全文預(yù)覽
【正文】 the demand. We believed that,every the one which does not fall in the scope of the pulsory information disclosure content stipulation, and be helpful to the benefit counterparts to the policymaking information, all may be defined as the voluntary information disclosure. United States Financial Accounting Standards Board (FASB) in 2021 on the voluntary disclosure of the contents of information provides as follows: operational data, the analysis of the data management, and forwardlooking information, relating to the management and shareholders of the information, not be confirmed in statements of intangible assets. Therefore, 。 Fifth, the parative, whether the pulsory information disclosure is ma ndatory or not, it can be the standards of judgment for the quality of reference standards. Giving full attention to the role of market intermediaries to establish the authority of the disclosure of pany information quality evaluation system Listed panies should strengthen munication with institutional investors, brokers, securities analysts and other market intermediaries. Understanding the pany39。s voluntary disclosure of information act to protect them. Deliberate manipulation and accidental factors belong to different nature of the situations and treat them differently. It should investigate the law liability to parties in the first case. Otherwise, only the listed panies have adequate evidences and can explain reasonably, don’t look into their liability. Strengthen supervising and managing prevent to disclose the false information at will and protect the market order Once the voluntary disclosure information published, it must accept the essential surveillance and the restraint equally with the pulsory disclosure information. But voluntary information disclosure is still lack essential surveillance rules currently, should establish a set of voluntary information disclosure supervising and managing system, standard voluntary information quality. For example: to establish voluntary information assurance and pensation system, to perform the heavy fine to the enterprise which misleads the investor and so on. The negotiable securities supervising and managing department and the Exchanges should strengthen supervising and managing to voluntary information disclosure market, prevent to disclose the false information at will, protects the market order. The voluntary information disclosure supervising and managing should contain following several aspects: First, integrity, listed panies voluntarily disclose of the information are both positive information, also includes the negative information。 Corporate governance, environmental protection and social responsibility do not have mandatory disclosure information, because of plexity from the measurement and disclosure (Derong Zhang, 2021). 3. Main problems exist in Compulsory information disclosure Low Voluntary Disclosure Rate and low initiative A number of listed panies regard voluntary disclosure
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