Study On Games Among Stakeholders Of Listed Compamy In Accounting Information Disclosure

Accounting information disclosure of listed company is very important for the social economic activity. With the complication of modern management circumstance and expanding scale of stakeholder involved in accounting information disclosure, enterprise ownership presents situation which never seen before, stakeholder of accounting information begin to disintegrate and become independence from each other under certain conditions, then relationship of unity and opposite among stakeholder come into being, these stakeholder have an hoggish effect on accounting information by ownership status in company, these effect act on accounting information disclosure can not be disregarded. This thesis aimed on studying the outcome of effect by stakeholder on accounting information disclosure.This article analyzes related behaviors of accounting information disclosure, which is done by provider (operator) of listed company, "converse choice" or "moral risk" will happen when they drived by their own benefits to get asymmetry correlated information . We establish game models oriented to accounting information concerned by stakeholders between provider and demander (stakeholder) of listed company's accounting information, as to explain how stakeholders can effect accounting information disclosure by their predominance in company, accordingly find dominant factors lead to different equilibrium consequence, and bring out a series of measure to improve accounting information disclosure quality.This thesis imports game theory model into study of listed company accounting information disclosure. We establish game models oriented to accounting information concerned by stakeholders between demander(stakeholder) and provider(operator) of listed company's accounting information, and try to analyze and research accounting information disclosure from brand-new aspect, using primary principles and analysis tools of game theory and information economics, and disclose game feature of accounting information disclosure in modern enterprise theory, and point out the problems that exist in our country's listed company accounting information disclosure, raise melioration measure to our country's listed companyaccounting information disclosure, try to do some good for theory innovation and system establishment of accounting information disclosure.