Listed companies in China Research on Voluntary Disclosure

[Abstract] With the development of capital markets, the community Information disclosure of listed companies put forward higher requirements for listed companies is only mandatory disclosure of Information can no longer meet the diverse Information needs of investors. As with the mandatory disclosure of Information corresponding to an Information disclosure, voluntary disclosure of corporate information disclosure can enhance the quality, more and more attention.
This paper describes the specific basis for the existence of voluntary disclosure, and voluntary disclosure of specific cost-benefit analysis to clarify the information that could lead to bias. On this basis, the paper analyzes China's current status of voluntary disclosure and with reference to the relevant provisions of the United States on China's voluntary disclosure made relevant recommendations. This paper suggests a voluntary disclosure in our country should guide and control simultaneously, improve relevant laws and regulations.
Keywords:: Voluntary disclosure, cost-benefit analysis, guidance and control of
Voluntary Information Disclosure of China's Listed Company
Abstract
With the development of China's capital market, the various circles of society have put forward higher requirements for the disclosure of information of the listed company. Thus, compulsory disclosure can't meet investors' various demands for information of the listed company. As a kind of information disclosure corresponding to compulsory disclosure, voluntary disclosure of information enables listed companies to improve the quality of information disclosure and has attracted more and more attention.
The paper discusses the basis of voluntary disclosure, the cost and benefit of voluntary disclosure and information deviation. We also describe the current situation of China's voluntary disclosure and make some suggestions. We suggest that securities regulatory department should encourage and supervise voluntary disclosure. The government should perfect China's legal system as well.
Keywords:: voluntary disclosure, analysis of cost and benefit, guidance and control
Directory
1, the preamble