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Study On Accounting Information Disclosure Problems Based On Corporate

Posted on:2014-02-13Degree:MasterType:Thesis
Country:ChinaCandidate:Y ChengFull Text:PDF
GTID:2249330395498407Subject:Accounting
Abstract/Summary:PDF Full Text Request
Accounting information disclosure and corporate governance are the practical problems ofcountries in the practice of universal attention, theorists in recent years, the research focus.Accounting information disclosed key issues not just accounting supervision and accounting theory,especially one of the core issues in the empirical research. The modern market economy societyfilled with asymmetric information and uncertainty, and The accounting regulatory An importantgoal is to ensure that companies provide high-quality accounting information to the users ofaccounting information. Principal-agent theory, contract theory in the theory of corporategovernance, property rights theory has a profound impact on the accounting information disclosed,This article is for our growing Public Company Accounting information distortion from thecompany’s internal governance structure, including the characteristics of board structure and theownership structure to study the impact of accounting information disclosure.This paper first described accounting information, accounting information characteristics ofaccounting information disclosure and corporate governance, on the basis of existing research onthe internal corporate governance and accounting information disclosed in the interaction betweenthe system and the dynamic specialized research. From the perspective of principal-agent theory,contract theory, property rights theory, the interaction between the two theoretical inspection andanalysis. Internal corporate governance is the subject of corporate governance, internal corporategovernance of accounting information disclosure empirical research on two aspects of theownership structure and board characteristics. The empirical part of the use of descriptive statisticsand SPSS statistical software for regression analysis, both made detailed empirical research.Normative and empirical research, and ultimately explore the idea of addressing corporategovernance and accounting information disclosed inefficient circulation, and put forward the entrypoint and the specific measures to promote both benign interaction.
Keywords/Search Tags:Accounting Information Disclosure, Corporate Governance, Corporate Governance Framework
PDF Full Text Request
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