Study On Accounting Information Disclosure Of Listed Companies In USA

Since the end of2010, for false accounting information disclosure, china-relatedshares in the United States have suffered a serious crisis of confidence. By the end of2011, there are19Chinese listed companies delist or suspend in the United States by theNew York stock or Nasdaq.4Chinese companies were ordered to retreat.The fraudulent accounting information cause investors to the wrong decision.On theother hand false accounting information will weaken the securities market resourcesallocation function, and will damage the health of the global economy. Therefore, weneed to solve this problem.Full text is divided into five parts:Part1: Introduction. This paper mainly introduces the research background,significance, literature review, research methods and ideas.Part2: Accounting information disclosure basic theory. First introduces the meaningof accounting information disclosure, and then expounds the three accountinginformation disclosure theory: the efficient market theory, information asymmetry theory,theory of game theory.Part3: Chinese Company in USA accounting information disclosure presentsituation and the existing problems. First introduced in the public company accountinginformation disclosure content and way, then expounds the false accounting informationdisclosure cause decline prices.Part4: Chinese Company in USA accounting information disclosure of the gametheory. From the securities, accounting firm, company find out the root of falseaccounting information disclosure.Part5: Chinese Company in USA accounting information disclosure measures.Advice for In the listed company, the United States regulators, the securities.