Research On The Relation Between Ownership Structure And Disclosure Of The Annual Report Language Information

Our securities market has developed for more than ten years, already gradually to standardization and legalization. However as a result of all sorts of reasons, there are still many unlawful practices in the financial reports. Distortion of accounting information is appearing constantly on international and domestic capital markets, which has initiated a series of scholars'discussions about the announcing information disclosure.Because the ocular and importance of the data information, people pay attention to research data information more. However along with the social environment changes, the financial report also transforms and adjusts, and the writing partial contents has surpassed accounting statement gradually.This article adopts normative approach and positive approach, and uses the theory achievements of disciplines such as information economics, psychology, Communications, linguistics, etc., removing the superficial influence of business performance, from the root of authority arrangement - stockholder's rights structure to interpretative language information operation behavior. Basic content includes six parts:Chapter one and two are the introductions of background knowledge, mainly explain the research background and the research present situation, show the research mentality and the article portal frame construction, as well as go on the information disclosure system of the listed company, the spreading process of annual report language information , the definition and characteristic of Ownership StructureChapter three is the theoretical analysis of the relation between ownership structure and disclosure of the annual report language information, using the commission agency's theory of information...