The association between current return and future earnings is positively related through voluntary disclosure level;
股票投资收益与未来会计收益关系的正相关程度与自愿信息披露水平呈正相关关系；
The level of voluntary disclosure varies from different nations.
国家不同，其自愿性信息披露的程度也不相同。
This paper puts forward some enlightenments on how to raise the level of voluntary disclosure in China referring to national difference analysis.
本文通过对自愿性信息披露国别差异的比较研究，为提高我国自愿性信息披露水平提供几点启示。
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