上市公司信息披露外文翻譯-其他專業(yè)-文庫吧資料
2025-01-27 00:28本頁面
【正文】 rket 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。 Third, dynamic, longterm voluntary listed panies to disclose certain information, and constantly adjusted to improve the reliability of information。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。but the bad news or involved matters with a certain risk, or other seriously matters, the panies are kept silent. Moreover, many listed panies do not disclose fully credibility, hoping the investors rely on the “popular”, then to help them succeed .Chinese investors are not maturity, particularly in the processing, handling and analyzing information. Therefore, it is very difficult to judge the value of the pany through the signal transferred by the pany. The voluntary disclosure of false information Generally speaking, the voluntary information disclosure has high credibility. To the nonmandatory requirements information, managers often disclose the less likely to lead to the disclosure of risk information for reducing the risk of litigation and avoiding legal sanctions. In addition, the main motive of highquality enterprises disclosing the information to the investors is to convey the signal quality of enterprises, so as to reduce monitoring costs. Voluntary information disclosure generally has higher quality. However, the absence of mandatory
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