The Study On Influence Factors Of Fully Disclosure Of The Listed Companies

The development of capital market level is a very important symbol of a national economic development level. Whether the disclosure of information of listed companies is high quality, or the quantity is high or low, will affect the investors'decision-making, finally affect stock market capital allocation is optimized. Therefore whether the listed companies in China has adequate disclosure of information and which factors will affect the adequacy of the information disclosure of listed companies are two very important problems and need further research. The purpose of this study is based on the public company accounting information disclosure adequacy levels after the analysis of the affecting factors, find what are the factors to influence the listed company full disclosure, and the impact of these factors degree is extremely remarkable or general significantly, and finally based on these factors, suggestions were proposed combined with the listed company information disclosure of the listed companies in China to improve current information disclosure fully level improvement.Firstly, the paper clarifies the sufficiency of the concept on account of the listed company information disclosure related basic concept and basic principle ,and discussed the listed company fully disclosed the basic theories of accounting information, and analyzes the listed companies want to achive the purpse of fully disclose accounting information what kind of accounting information to disclose to the public.Secondly, discussed the internal and external factors of listed company that influce its full disclosure, the by choosing the sample company data, for these factors is empirically analysed, validate these factors and the listed company information disclosure adequacy levels of relations, exactly is help or hinder the listed company fully disclose the relevant accounting information to meet the needs of social investors investment decision;At last, according to the empirical results, proposed policysuggestions to improve the the information disclosure fully degree of the listed companies in China .