Listed Companies, Disclosure Of Accounting Information Quality And Value Of The Correlation

With the development of Chinese securities market, the quality of accounting information disclosure on the significance of the development of standardization of the securities market more and more important. Disclosure quality of accounting information not only impact on the right economic decision-making but also the efficiency of the market. This paper is therefore the usefulness of accounting information that is related to the value of in-depth study.First of all, this article from the theoretical basis for the disclosure of accounting information and accounting information related to the value of both the theoretical basis of an analysis. Then In-depth analysis of Chinese listed companies to disclose information on quality standards at the same time to build Chinese characteristics of the quality of accounting information system. Finally, the study is evidence. Chinese Shenzhen Stock Exchange to disclose the information for the evaluation of the results of the quality of accounting information disclosure alternative variables. we use the price model.Through the studying, we can get some conclusions. The first, Chinese overall level of disclosure of accounting information is not high. The second, the quality of accounting information disclosure will help increase the value of accounting information relevant. The third, Shenzhen Stock Exchange to carry out the evaluation of the disclosure of information is very necessary. This article also analyzed the cause of Chinese listed companies to disclose information on the reasons for poor quality. For the above reasons put forward proposals and Countermeasures.The main point is that innovation: The first, Trying to build a feature of the quality of accounting information system. Secondly, this article used the price model. This article used the up-to-date data. The time span is from 2001 to 2006 to reach six years. The results enable it to fully clarify the issue.