Mandatory disclosure of free cash flow and cash flow ratio will be more meaningful.

强制披露自由现金流和现金流比率可以使现金流量表更有意义。

Do you perceive mandatory disclosure of audit and non-audit fees will increase the auditor independence?

你是否认为强制性披露审计和非审计费用会增加审计师的独立性?。

The amount of insider information disclosure cost was studied on conditions of voluntary disclosure and mandatory disclosure.

分别在自愿信息披露和强制信息披露的情况下，研究了公司内部人的信息披露成本；

On the basis of the value relevance of mandatory disclosure, this paper aims to examine the moderation of mandatory disclosure in Chinese stock market.

本文旨在从强制性信息披露的价值关联性出发，探究我国上市公司强制性信息披露的适度性。

Misrepresentation under securities laws directly breach the mandatory disclosure system which was regarded as the core system o9f modern securities markets.

证券法上的虚假陈述直接违反了强制性信息披露这一现代证券市场的核心制度，是对“公开”理念的背离。