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Study On Listed Company Accounting Information Disclosure In The View Of Supply And Demand

Posted on:2009-06-08Degree:MasterType:Thesis
Country:ChinaCandidate:S M WeiFull Text:PDF
GTID:2189360272483439Subject:Accounting
Abstract/Summary:PDF Full Text Request
China's stock market has become the main promoters of economic development, capital providers, and it increasingly plays prominent role in the economic life. But in recent years, the stock market has more and more problems, the most serious is the false accounting information disclosure. False accounting information disclosure not only seriously damages the resource allocation function of the securities market to play, but also fundamentally undermine the basis for the development of the securities market.Therefore, research on how to improve the quality of China's listed companies accounting information disclosure has not only become practical profession, but also the decision-making sector and academia major topic of concern.The quality of accounting information disclosure is the result of the contradictions under both in the supply and demand of accounting information in government intervention. The conflict between supply and demand of accounting information is a major factor affecting the quality of accounting information disclosure.Accounting information market includes two areas of demand and supply.Information supply and demand balance is the goal that the parties hope to achieve and also a key to enhance the quality of accounting information disclosure. This paper will be starting with the relationship between supply and demand of the accounting information of listed companies, in a bid to improve the quality of accounting information disclosure in an effective way from a point of view of accounting information of supply and demand. In this paper, the author will research the status of China's current accounting information disclosure from the perspective of both supply and demand that the problems exist in the accounting information disclosure and point out the contradictions between the two sides of supply and demand. Finally, the author proposed the ideas to improve the quality of China's listed companies accounting information disclosure from a point of view of accounting information of supply and demand.
Keywords/Search Tags:accounting information disclosure, demand, supply, creditors, investor
PDF Full Text Request
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