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Research On The Supply And Demand Balance Of Accounting Information Disclosure Of Listed Corporations In Our Country

Posted on:2014-10-29Degree:MasterType:Thesis
Country:ChinaCandidate:W J SuiFull Text:PDF
GTID:2269330401961562Subject:Accounting
Abstract/Summary:PDF Full Text Request
Accounting theory and practice developed with changing of accounting information equilibrium of supply and demand. The equilibrium of supply and demand are both the target and the power. The implementation of the equilibrium is to meet the demand of the needer. The performance of the imbalance are two, one is insufficient disclosure that can not adapt to the changing needs. The other is low quality disclosure where there is untrue information. Accounting information is balanced or not display the coordination of accounting information and the whole economy, promotion and inhibition to the economy. This article is taking research under this background.Based on information asymmetry theory, equilibrium theory, supply and demand both sides of the game theory as theoretical support, we rely on internal and external literature research method, standard research and questionnaire survey, statistical analysis method to research my topic--accounting information disclosure of listed companies and finding out the difference between supply and demand part and then coming up with countermeasures. In this article, Ⅰ will propose from two part,like the content and the quality of accounting information disclosure respectively.divided into two categories, namely institutional investors and individual investors when Ⅰ send out the questionnaire. When i do research on the supply of the content of accounting information disclosure, Ⅰ randomly select100listed companies’annual reports. My research include voluntary disclosure like the strategic and forward-looking information, financial information and non-financial information disclosure situation. Ⅰ select the punishment records and information disclosure evaluation as the standard of the whole situation of the stock market.There are still exert unbalanced parts after researching, such as financial forecast, branch information, compared information social responsibility fulfillment, human capital information, strategies, and risks.etc. Also, this article placed the reason why this unbalanced situation exert. At last, this article came up with some countermeasures from two angles, including perfecting the system of voluntary accounting information disclosure of listed company, strengthen the independent third party foster the subject of effective demand,improve the internal and external governance of listed company.
Keywords/Search Tags:Accounting information of the listed company, Disclosuresupply and demand equilibrium
PDF Full Text Request
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