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Corporate Governance And Accounting Information Disclosed In The Interaction Between Research,

Posted on:2007-07-26Degree:MasterType:Thesis
Country:ChinaCandidate:Y SunFull Text:PDF
GTID:2209360185983993Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the expansion of modern corporations, in representative of share-holding corporations, listed companies of our country have effects on national economy obviously. From perspective of enterprise property rights, more and more investors of listed companies have been deprived of the property rights. As the collective ration becomes weak, the managers take superiority in game. So in order to protect the rights of stakeholders, governments overall world are diligent to seek the measures to norm corporate governance and disclosure of accounting information. This paper studies the interactive relationship of both in theory and reality, and take mutual measures to realize the positive circulation to protect the interests of the stakeholders.Applying theoretical study, this paper studies the theory basis and mechanism of corporate governance and accounting information disclosure. Then, it analyzes the empirical study conclusions and cases all over the world to give evidence in reality by using the case study.This paper takes the protection of property rights as the main line. At first, it will review the theory tie of corporate governance and accounting information disclosure, namely, property rights mechanism. Then, this paper will take corporate governance mechanism as a sample to study the relationship between corporate governance and disclosure of accounting information by analyzing the mechanism, empirical study conclusions and cases. Through discussing the interactive relationship of both, this paper introduces mutual measures to realize the positive circulation to protect the interests of the stakeholders. The main emphasis of this paper is the mechanism of interactive relationship of corporate governance and accounting information disclosure. Internal mechanism of corporate governance provides two mechanisms to solve agency problem: the incentive mechanism and the supervision mechanism. They would lead the agents to work hard. To the internal mechanism of corporate governance, on the...
Keywords/Search Tags:Corporate Governance, Accounting Information Disclosure, Property Rights Mechanism, interactive relationship
PDF Full Text Request
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