Abstract

Voluntary disclosure of information is a matter for the company's management to decide on its own disclosure. However, because Chinese voluntary information disclosure system is not mature at present, there are some problems in voluntary information disclosure. This paper selects the top enterprises in hydropower, thermoelectricity, environmental protection engineering and services, and new energy power generation as samples to analyze the status quo and problems of voluntary information disclosure content and disclosure quality and proposes countermeasures.

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