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Research On Disclosure Of Accounting Information For Listed Companies

Posted on:2003-12-27Degree:MasterType:Thesis
Country:ChinaCandidate:J M LiFull Text:PDF
GTID:2156360092981431Subject:Business management
Abstract/Summary:PDF Full Text Request
Disclosure of accounting information embodies final achievement of accounting information system, and is one of the core sectors of accounting procedure as well. It manifests importance in some respects, such as developing the relations with related beneficial groups, improving capital market, and raising distribution efficiency of capital, but nowadays listed companies disclosed poor accounting information. Hence strengthening research on disclosure of accounting information has important significance in both principles and practices.This article combined method of precept research with method of practice research, adopted modern statistics means at the same time, emphatically probed into some questions by game theory. Above all, the article inquired into object about disclosure of accounting information, refered to the view of traditional user needs and current investor protection, pointed to the major question belong to stock market, rebuild up the feature system of quality of accounting information. On the basis of analysis disclosure quality of accounting information, The article probed into raising efficiency of supervise by game theory, and inquired major special subjects into disclosure of accounting information, so as comprehensive income and segment, putted forward to some points about material methods of disclosureof accounting information.
Keywords/Search Tags:Accounting information Disclosure Object, Quality
PDF Full Text Request
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