Theoretically, there is no consensus on how to evaluate information disclosure quality, however, in practice, the study of each institute has its own characteristics.
在理论上，人们对“如何评价上市公司信息披露质量”并没有达成统一认识；在实践中，各机构的研究也各具特色。
The current relevant accounting information disclosure quality research is China's accounting field big news, and listed companies to reease accounting information is the important link of the work.
当前有关会计信息披露质量的研究是我国会计领域的一大热点，而且上市公司对外披露会计信息是其开展工作的重要环节。
Abstract: the disclosure quality research of accounting information is one of the important fields of accounting research.
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。
New agreement proposes high demand of our government ability, quantity and quality of disclosure of information that bank supervise too.
新协议也对我国银行监管的能力、信息披露的数量和质量提出更高要求。
Under the existing accounting standard and supervising system in our country, does the quality of accounting information disclosure improve?
在我国已有的会计规范及监管制度下，我国会计信息披露质量有所提高吗?。
The quality of information disclosure of the listed company is associated with the reality and accuracy of making merged report forms.
上市公司信息披露质量与合并报表编制的真实、准确密切相关，关系到证券市场的有效性。
This paper discusses the issue of merged report forms so as to improve the quality of accountant's information disclosure and rectify the securities market.
本文就上市公司有关合并报表问题加以探讨，以期提高会计信息披露质量，规范证券市场。
This paper discusses the problems concerning quality of accounting information disclosure of listed corporation against the background of securities market.
本文以证券市场为背景探讨了在证券市场上公开发行股票的上市公司信息披露质量的问题。
Chapter five tells that the most direct and effective way to improve the quality of accounting information disclosure is to enhance the supervision and regulation.
第五章提出加大信息披露监管力度是提高会计信息披露质量的最直接、最有效的办法，是证券市场监管的核心内容。
The goal is to increase segment information disclosure, improve the quality of segment information, and enable it to meet the need of information users.
分部信息披露管制的目标是增加分部信息披露、提高企业所披露分部信息的质量、满足信息使用者对分部信息的需求。
The disclosure of accounting information ensure the securities market efficiency, on the other hand the efficient securities market requests accounting information's high quality.
另一方面，证券市场的有效运行对信息披露从质、量及表现形式等方面提出了更高的要求。
However, currently there are still quality problems of China's accounting information disclosure.
然而目前我国仍然存在一些会计信息披露质量问题。
Besides, quality of information disclosure has a positive correlation with the listed company's ownership percentage that the actual controller owns and a negative correlation with control hierarchy.
此外，信息披露质量与实际控制人拥有上市公司所有权比例有正相关关系，而与控制层次之间是负相关关系。
This article based on signal transmission theory, researching the quality of internal controls from the perspective of information disclosure.
本文依据信号传递理论，从信息披露的角度对内部控制质量进行研究；
Bond market is also an information aggregation; which bases on the effective working of disclosure of high quality accountant information.
证券市场又是各种信息的聚集地，高质量的会计信息披露是证券市场有效运行的基础。
In order to balance the targets of finance and society effectively, corporate should improve the quality of report, disclosure the key information such as performance fully and objectively.
为了有效平衡财务目标和社会目标，企业应提高社会责任报告的质量，全面、客观披露绩效等关键信息。
Disclosure quality reduces information asymmetries across traders. In this way, high quality disclosures can enhance market liquidity.
信息披露质量的提高，可以减少信息不对称，从而提高市场流动性。
This system had played a positive role in the coordination of the administers and stakeholders, lowering the asymmetric information among investors and improving the quality of information disclosure.
这一体制在沟通公司管理层与公司利益相关者的关系、降低投资者的信息不对称以及提高信息披露质量方面都起到了积极作用。
The quality of information disclosure of the listed company is associated with the reality and accuracy of making merged report forms. It is related to the effectiveness of the securities market.
上市公司信息披露质量与合并报表编制的真实、准确密切相关，关系到证券市场的有效性。
On the other hand, the proceed of disclosure is not standardized, there are certain forms of information bias, which lower the quality of the information.
另一方面，信息披露不规范，存在一定形式的信息偏差，影响自愿性披露的信息质量。
Information disclosure violations of listed companies mean that the quality is low, less than the basic quality of the information disclosure requirements.
上市公司信息披露违规意味着信息披露的质量低下，达不到信息披露质量的基本要求。
There exists significant positive correlation between ownership concentration and quality of information disclosure of listed companies.
股权集中度与上市公司信息披露质量之间有显著的正相关关系；
Accounting treatment and financial statement disclosure of the information would directly affect the quality of financial statements.
财务会计报告的处理方法和提供信息披露的多少将直接影响到财务会计报告的质量。
Accounting treatment and financial statement disclosure of the information would directly affect the quality of financial statements.
财务会计报告的处理方法和提供信息披露的多少将直接影响到财务会计报告的质量。
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