英国伦敦传播学院论文代写：董事
英国伦敦传播学院论文代写：董事
连续披露是指当信息公开时，迅速披露上市公司的重大信息的义务。定期披露要求披露文件，每年或每年准备。材料信息是能够对公司股价产生重大影响的信息。这包括信息如中断，可能由于自然灾害，改变的关键操作和战略目标或与重要供应商的合同协议。
在这两个披露的主要区别之一是，定期披露是零星的，并允许信息的抛光和披露的问题进行评估，在适当的时间段后，相关的财务报表的截止日期。相反，在连续披露的及时性要求，结果使披露快速决定（戈尔丁，2006）
在持续披露中，要求公司通过正式渠道向公众披露有关材料信息的方式，这些渠道可以由所有感兴趣的利益相关者平等地访问.。相反，定期披露要求一组特定的信息是由公司在标准的时间段，发布如季报和年报（talosaga，et al.，2011）
定期披露提高合规成本的公司，而持续披露是必要的，当需要。定期报告，如年度报告，向公司股东和潜在投资者提供重要信息，包括财务信息，如经审计的财务报表.。尽管持续披露以及产生这样的信息，他们有时可能是未经审计的报告，因为他们必须要发表并在必要的时候。
英国伦敦传播学院论文代写：董事
Continuous disclosure refers to the obligation for swiftly disclosing novel and significant information about a listed company, when the information is available. The periodic disclosure requires the disclosure documents to be prepared half-yearly or annually. Material information is the information, which is capable of having a material impact on the share price of a company. This includes information such as, possible disruption to business due to a natural disaster, alteration in the key operation and strategic imperatives or the agreement of a contract with an essential supplier.
One of the main differences amid the two disclosures is that the periodic disclosure is sporadic and allows that the information is polished and issues of disclosure are assessed over a suitable time period subsequent to the pertinent date of closure of the financial statements. In contrast, there is promptness in the continuous disclosure that results in a requirement for making rapid decisions of disclosure (Golding, 2006)
In the continuous disclosure, it is required that the companies make immediate disclosure to the public regarding the material information by means of formal channel that can be equally accessed by all interested stakeholders. In contrast, periodic disclosure requires that a particular set of information be released by the company at standard time-period, such as, quarterly and annual reports (Talosaga, et al., 2011)
The periodic disclosures raises the compliance costs for the company, while the continuous disclosure is needed as and when the need be. The periodic reports, like annual reports, offer the company’s shareholders and the prospective investors with significant information that includes financial information, like, the audited financial statements. Even though the continuous disclosure as well produces such information, they might sometimes be unaudited reports because they have to be published as and when required.
