Study On Influence Factors Of The Listed Company's Accounting Information Transparency

Accounting information is based on accounting standards and relevant laws and regulations, conforming to the requirements of the accounting theory, accounting method for recording and analying the business or every economy in the process, reflecting the value of the movement of financial information and data. The quality of accounting information is a social and economic development and depended on the process of development of. As our socialist market establish and develop, people demand better quality of accounting information, especially in financial crisis, they became aware of accounting information disclosure of quality were closely related with our lives. Now, faced with Enron, Pitchers in the morning, many listed companies conform to a series of accounting scandals, people from all walks of life for the existing mechanisms of the capital market information disclosure could doubt, and higher capital market information disclosure of quality is also high. The market in this context, the concept of transparency of information on the scene.Our capital markets was not a long time, the relevant laws and regulations are still not perfect, the information disclosure of the listed company's accounting distortion, accounting information disclosure, trying to delay the financial statements overloading profit, etc are everywhere, the accounting information and transparency of the overall level of the situation is really worrying! Therefore, from the concept of transparency in information theory, recalling the relevant research related to information and transparency on the basis of china's capital market, and the actual context of a listed company, our accounting information and transparency of a listed company's transparency in information theory, the final analysis, from the microeconomic level choose the right target a regression in our country into effect on the company's accounting information and transparency. The text of the following arrangements :The first chapter, Prologue. Pass through document, find information in numerous academic research on the basis of accounting information, I have to define the concept of transparency. I think, the transparency of information is the requirement should be made, and it is an accounting environment, the stock market is closely related to, so I think about the transparency of information should be combined with the actual situation which should not be generalized, and should subscribe to all areas of differences in concepts of tolerance, the better accounting information of the concept of transparency. Accounting information and transparency of the quality of accounting information of research and development of comprehensive, it is a more comprehensive concept. Accounting information for its transparency is a product risk degrees, the financial position, and related matters really, it is a general description of the idea of accounting information. Absolutely transparent accounting information does not exist, and the people require of accounting information is also a relatively transparent. Accounting information and transparency of information from different user needs and cost efficiency of the principles of the information is disclosed, and the use of information between the results of the game.Chaper Two, Review and analysis of the present document. Review the accounting information about the transparency of the numerous research and analysis of our accounting information in the transparency of the status quo. At present our accounting information in the overall level of transparency is not high, it performed as: first, accounting information disclosed no initiative; second, accounting information disclosure being randomness; third, accounting information disclosure lag; fourth, accounting information disclosure untrue; and the last, Accounting information disclosure not fully.Chaper Three, The transparency of theoretical analysis information. This chapter in two parts, the first part of the major study of transparency in information theory, including the effective market, Game theory hypothesis and agency theory; The second part of the main from macroscopic and microcosmic aspects of accounting information level of transparency of the impact of factors.Chaper Four, Accounting information and influence——based on empirical research on the perspective of corporate governance. Research into account factors affect the transparency of information on the basis of a listed company, combined with the actual conditions, from stock, by a concentration with the board by three aspects of our accounting information in the transparency of the factors influencing the theory put forward some assumptions. To shenzhen stock exchanges of the motherboard listed companies announced annual information to disclose the result of transparency as an accounting information for a variable, average describe statistics, two separate samples of the logistic regression and building model, etc, of our accounting information in the transparency of the factors influencing the paper. Analysis shows that Country ratio the Legal ratio, and the scale of china is a listed company's accounting information to the transparency of the relevant; Circulation, the largest share of the percentage concentration and interests of china is a listed company's accounting information and transparency of the reverse of the relevant; And independent directors did not play the role of. The conclusion provides reliable theories and empirical for our securities market company's accounting information disclosed and standarding and improving the capital market mechanism.Chaper Five, Conclusion and limitations. This section is mainly to the summary and the research process in the existence of deficiencies with, and finally, I'm looking forward to the future research.