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Theory And Practice Of Teacher Professional Development Based On Collaboration

Posted on:2014-11-17Degree:MasterType:Thesis
Country:ChinaCandidate:R H YangFull Text:PDF
GTID:2269330401481590Subject:Accounting
Abstract/Summary:PDF Full Text Request
There are several major economic recessions through American history: Stock MarketCrash in1929,the economic depression in1930’s, and the subprime crisis on Wall Streeteleven years ago. The financial information of company is not transparent in early1929. Theshortage of Public company’s financial information transparency; No real preventivemeasures of being protected from fraud behavior, and shareholders have never care about thefinancial information transparent of the company are the roots of those economic recessions.Therefore, the faultiness of company’s management, information blockade, financial stafflack the responsibility and other reasons led stock market directly to great depression. Thesituation mentioned above has improved significantly since the subprime crisis in2012.Nowadays, although the capital market is in a push forward period, a suitable architecture ofChina’s capital market has not formed yet.This paper uses the combination of qualitative and quantitative analysis, empiricalanalysis, supplemented by standard analysis methods. Firstly analyses the relationshipbetween the transparency of information and corporate performance. At the same time to2007-2011A shares on the Shenzhen Stock Exchange listing Corporation as research samplesfor empirical analysis. In the normative research, starting from the connotation, thetransparency of information and business performance measurement methods and theirimpact factors, to explore the correlation between information transparency and performancetheoretically. In the part of empirical research, the corporate performance indicators tomeasure the rate of return on assets as the dependent variable, the Shenzhen Stock ExchangeWeb site disclosure of credit information files published evaluation results as criterion, theargument. First, use descriptive statistical analysis method to study the relationship betweencorporate performance, information transparency and corporate governance structure, andthen regression analysis with the quantitative analysis method of information transparencyand corporate business performance. Test on the relationship between informationtransparency of listing Corporation in China and business performance. Finally, according tothe study results the conclusion that transparency of information and corporate performancehave significant positive correlation, and for the problems identified in the study put forwardthe corresponding improvement suggestions in policy.
Keywords/Search Tags:information transparent, business performance, listed company
PDF Full Text Request
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