Study On The Correlation Between The Quality Of Accounting Information Disclosure And Corporate Performance Of Listed Agricultural Companies

China is a large agricultural country, so agricultural development is veryimportant. The listed agricultural company whose good development have becomecritical for China’s agricultural industry structural adjustment is ties of agriculturalindustrialization management and the representative of advanced agriculturalproductivity, and it can improve the quality of agricultural products, agriculturalmanagement and the realization of China’s agricultural modernization. At the same time,as the important carrier of the capital market capital operation, the growth healthy of isvery important to solve three rural problems smoothly and develop national economysustainably, The quality of accounting information disclosure and the performance havea significant impact on the listed Agricultural company ’s healthy growth. In recentyears, the cases of financial fraud were often seen in China stock market, the quality ofinformation disclosure is not optimistic, false accounting information disclosure oflisted agricultural companies often occurred. Therefore, to improve listed agriculturalcompanies’ quality of accounting information disclosure plays an important and positiverole in improving operating performance of listed agricultural companies and enhancethe confidence of investors. In this context, studying on the correlation between thequality of accounting information disclosure and corporate performance of listedagricultural companies has great theoretical value and practical significance.This paper uses the standard analysis and theoretical analysis methods, we firstsummarize the research status home and abroad, analyzes the related theories, includingthe principal-agent theory, the efficient market hypothesis, signal theory, informationasymmetry theory; the relationship between the quality of accounting information andcapital market and current situation of accounting information disclosure of This paperselects35listed agricultural companies in Shenzhen stock exchange as the researchobject, establishing the listed agricultural company operating performancecomprehensive evaluation index system, using the factor analysis method for extractingcommon factor, calculates the operating performance comprehensive scoring. We usethe single factor variance analysis, nonparametric tests and multiple linear regression tostudy the relationships between the listed agricultural company’s accountinginformation disclosure quality and management performance. Research shows that: thelisted agricultural company’s accounting information disclosure is positively related tothe operating performance, so the quality of accounting information disclosure of thelisted agricultural company is higher, the operating performance is better. The appropriate concentration of shareholding of the listed agricultural company has betterperformance and higher quality of accounting information disclosure. The listedagricultural company whose board of directors are independent has better performanceand higher quality of accounting information disclosure. Preferential tax and businessperformance, the quality of accounting information disclosure has no significantcorrelation.