2) temporary disclosure
临时披露
1.
In particular,the earnings response coefficients for earnings announcements surrounding a restatement exhibit a U-shaped pattern in which they return to pre-restatement levels over an average of two quarters;In addition,investors have response to temporary disclosure of accounting errors and the information content of earnings declines in periods following core earning errors.
研究发现,重大会计差错更正披露减少了此后季度盈余公告的信息含量,特别是重大会计差错更正披露前后季度盈余的ERC呈现U形;但是这种影响是暂时的,从重大会计差错更正披露后的第二季度到第四季度,盈余公告的信息含量很快恢复到重大会计差错更正披露前盈余公告信息含量;另外,投资者对重大会计差错更正临时披露信息是有反应的,核心盈余差错更正披露减少了此后四个季度的盈余公告信息含量。
3) throw daylight on information
及时披露信息
4) Information disclosure
信息披露
1.
The regulation of related party transaction information disclosure of listed companies;
上市公司关联方交易信息披露的规范
2.
Discussion on Accounting Information Disclosure Technology Based on XBRL;
基于XBRL的会计信息披露技术探讨
3.
A Research on Enterprise System Value Information Disclosure;
企业系统价值信息披露研究
5) disclosure
[英][dɪs'kləʊʒə(r)] [美][dɪs'kloʒɚ]
信息披露
1.
The Research of Effect on the Cost of Capital by Disclosure of Listed Firms;
上市公司信息披露对资本成本的影响研究
2.
On International Regulations for Disclosure of the Over-the-Counter Financial Derivatives;
金融衍生品场外交易信息披露制度国际规则研究
3.
Two Topics about the Franchise Disclosure Rule;
特许经营信息披露制度两论
6) information announcement
信息披露
1.
Status quo and problems of departmental information announcement of China s listed companies;
我国上市公司分部信息披露的现状及存在的问题
2.
Considerations on the improvement of Chinese enterprises information announcement;
对提高企业信息披露质量的思考
3.
This Act takes strengthening corporation governance and information announcement as the cores.
2002年7月美国通过了关于会计和公司治理一系列重大改革的索克斯法案(SOX Act),该法案以加强公司治理、强化信息披露为核心,主要内容是强化对高级管理人员的监管和防止外部审计失败。
补充资料：信息披露的及时性原则
信息披露的及时性原则——
信息披露的及时性原则是指股份有限公司必须在法定期限内公开有关的报表文件，发生的重大事件也必须迅速公开。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条