Research On Quality Of Accounting Information Disclosure Of Listed Corporation

This paper discusses the problems concerning quality of accounting information disclosure of listed corporation against the background of securities market. There are two kinds of definition about quality of information disclosure. The narrow version only means quality of accounting information itself, the wide version not only includes quality of accounting information but also the quality of disclosure process and process in which information is manufactured. This paper adopts the wide version of definition, and analyzes the problems existing in information disclosure process of listed companies. It also puts forward the conception of analysis framework for quality of information disclosure. The paper can be divided into two parts. The former part aims to analyze the problems arising from the information disclosure of listed corporations in Tianjin. Through breaking down the phenomenon and analyzing the samples of listed corporations, it discusses the reasons that make these problems happen. After introducing the《SOX ACT》of US, this paper comes up with the concrete methods to curb these problems. Then it tries to construct the framework to analyze the quality for information disclosure. The framework bases on the foundation of conception concerning Iso9000 group and Total Quality Management (TQM).Through breaking down the whole disclosure process into three consecutive parts; it makes the clear definition to this term and then begins to construct the framework.