Font Size: a A A

Accounting Information Of Listed Companies In China, Disclosure Of The Validity Of Research

Posted on:2007-02-05Degree:MasterType:Thesis
Country:ChinaCandidate:Y MaFull Text:PDF
GTID:2199360215481869Subject:Accounting
Abstract/Summary:PDF Full Text Request
The morden securities market is based on the information dsiclosure, in order to achieve the basic function for reasonable allocation of captial resources, the securities market need to disclose the information of listed companies, what's more, the core content for information disclosure is the accounting information of listed companies, and the accounting information of listed companies is concerned most by the investors. Nowadays, the security supervision department of different countries all regard the accounting information disclosure as the most important measure for protecting the rights of investors, keeping the clarity, justice and efficiency, and reducing the systemic risk. But there are many problems in the accounting information disclosure due to the short development time of Chinese securities market, and these problems affect the healthy development of the securities market. As a result, it's urgent to improve our country's accounting information disclosure system and the clarity of securities market, meanwhile, it's a large problem needs to be handled by our government department.The achievement of efficiently allocate resources in securities market is based on the efficiency of listed companies' accounting information disclosure. Only by this way, can improve the efficiency of the whole securities market and protect the rights of investors. This article researches on the efficiency of listed companies' accounting information disclosure from information disclosure review, talks about the factors affecting the efficient disclosure of accounting information, and proposed several suggestions on improving the quality of accounting information disclosure, so as to searches for the improvement of securities market efficiency, and to help the perfect of Chinese secutities market.This article includes four sections: the first section illustrated the theory about listed companies' accounting information disclosure and its efficiency, mainly introduced the accounting information disclosure system basis and the meaning of accounting information disclosure efficiency; the second section analyzed the current situation for listed companies' accounting information disclosure; the third section analyzed the factors affecting the efficiency of disclosure using related ecnomic theories; in the fourth section, I proposed several suggestions for improve the efficiency according to the current situation of our country's accounting information disclosure.This article combines the theory and practice research methods, considering the recent existing research results in China and abroad and using accounting and related ecnomic theory, analyzed the issue of secturies market accounting information disclosure existing in our country.
Keywords/Search Tags:listed companies, accounting information disclosure, efficiency, regulation, game theory
PDF Full Text Request
Related items