Research On The Relationship Between Accounting Information Transparency And Corporate Performance About Listed Companies

The accounting information transparency is the comprehensive summary of the accounting information disclosure quality. Theorists, practical realm and stock market supervising and managing department paid more and more attention on the transparency concept of accounting information since it was proposed in the eighties of the 20th century. The theorists started to study whether the accounting information transparency of the listed company has the influence on the corporate performance or not, and they expected to explain the mutual influence mechanism between the accounting information transparency and the capital market, as well as the government structure and the corporate growth opportunity theoretically in different angle. In certain degree, the detailed disclosure of the accounting information of the listed company is helpful for the operating of the stock market, and it also can set up a good information disclosure image for the company. It's believed that the companies which have good corporate performance tend to disclose much company information. The companies which have bad corporate performance tend to disclose little company information in order to reduce adverse effect. It needs to be confirmed that If the transparency of the accounting information has influence on the corporate performance and how. The main purpose of this paper is not to establish a concrete statistical model, but to seek the statistical relationship between the accounting information transparency and the corporate performance through the construction of the model, and provide the theoretically basis for the listed company to improve their information disclosure transparency.On the foundation of the domestic and foreign correlation research results, and relating the actual situation of our country, this paper mainly utilizes the combination of quantitative and qualitative analysis methods to diagnose the relations between the management achievements and the accounting information transparency, as well as how the accounting information transparency affects the management achievements.There are six parts in this paper. The first part mainly introduces the destination, mentality as well as the research techniques and material data of this research; In the second part, to review the research results of the domestic and foreign scholars, this paper obtained the research enlightenment; The third part analyzed the theoretical relations between accounting information transparency and corporate performance. In the fourth part, on the foundation of the theoretical analysis, the paper constructed the analysis model, and then introduced the selection of samples, the origination of the data, the suppositions of the research, as well as the variables of the model. Through confirming the model, the fifth part carried on the regression analysis, and then found out the influence mechanism between the accounting information transparency and the company achievements. In the sixth chapter, this paper proposed the research conclusion, and then pointed out the insufficiency of this paper.Through qualitative analysis, this paper draws following conclusions:The to be listed accounting information transparency and the company manage the achievements to be connected, enhancing the accounting information transparency can improve the achievements of the company. It also discovered that the size of the compoary the moderate centralism of the stockholder's rights, the implementation of the driving mechanism may enhance the accounting information transparency in the certain degree. The relationship between the accounting information transparency and the growth opportunity was not confirmed because the relevant level was not significant.