1) disclosure delay
披露迟滞
1.
This paper first explores the underlying and valuable information existing in annual reports scheduled disclosure and finds that ceteris paribus,the frequency of receiving modified audit opinions is positively associated with annual reports disclosure date of this year and last year,annual reports scheduled disclosure date,annual reports disclosure delay.
研究发现,本年年报披露晚、上年年报披露晚、本年年报预约披露晚、本年年报披露比上年年报披露或比本年年报预约披露晚(年报披露迟滞时间长)的上市公司年报被出具非标准审计意见的可能性大。
2) Postponing Disclosure
推迟披露
3) The lagging of disclosure
披露滞后
5) disclosure
[英][dɪs'kləʊʒə(r)] [美][dɪs'kloʒɚ]
披露
1.
A Study on Disclosure of Environmental Information by Listing Companies;
上市公司环境信息披露研究
2.
Effective Application of Signal Transmission Theory in Accounting Information Disclosure;
信号传递理论在会计信息披露中的有效运用
3.
Empirical Study on Listed Company Information Disclosure of Management Discussion and Analysis——Evidence from 223 Listed companies Shanghai and Shenzhen stock Markets;
上市公司管理层讨论与分析信息披露实证研究——来自深沪223家上市公司的经验证据
6) Disclose
[英][dɪs'kləʊz] [美][dɪs'kloz]
披露
1.
The Quality of Financial Information That Listed Companies Disclosed and Its Supervision;
上市公司财务信息披露质量和监管
2.
Accountancy must disclose each event in enterprise s asset reorgnization timely, accurately and truly.
对于企业资产重组过程中的各项事项，会计要进行及时、准确、真实地披露。
补充资料：迟滞
迟滞
物理学术语。以视频方式显示的影像学装置中，视频摄像机的特性参数之一，也称时间响应。迟滞是视频摄像机对输入给它的亮度快速变化响应速度的测量参数。比如当以1/30s的间隔读出一个视频帧时，摄像机需一系列帧幅来达到平衡值。此现象称“建成迟滞”(buildup lag)。在另一种情况下，当亮度在摄像机“消隐”时到达摄像机，则无信号电流读出，但在靶上有电荷建成。亮度脉冲中止后摄像机增辉，开始正常的视频读出，因靶上有遗留的残余电荷，在第二、三帧时仍有可感知的信号水平。称“余辉迟滞”(decay lag)。摄像机若迟滞明显，则可限制成像系统的时间分辨力。
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