A Research On The Revelation Quality And Influential Factors Of Strategic Information From Listed Companies In The Real Estate Industry

Real estate is the basic, guiding and pillar industry of domestic economy, which suppliesfundamental conditions to productions and the wholly social economy. It is tightly associated withnational welfare and the people’s livelihood. In recent years, more and more investors have concentratedon listed companies in the real estate industry. Strategic management plays an extraordinarily importantrole in the development of real estate companies. To the outside information users, enterprises’ strategicinformation is so decisive that it has an active effect on the enhancement of information revelation. Theresearch in this thesis may make investors familiar with the mode of strategic information revelation oflisted companies in the real estate industry. It also provides theoretic foundation for the application ofinformation and experienced data basis for the improvement in the relative regulations of strategicinformation revelation in China. Meanwhile, it will promote the application of theories on strategicmanagement in the research on accounting.In the domestically academic researches, regular ones on strategic information revelation are in themajority. And empirical researches are relatively weak, which just started. There are few fruits ofempirical researches on strategic information revelation in different industries. So, a primarilytheoretical research on strategic information revelation has been done in this thesis. Then, with theexperience from western countries for reference, the writer has constructed the quality-evaluationsystem of strategic information from listed companies in the real estate industry in China by means ofcontent analysis. The writer has researched the revelation quality of strategic information from listedcompanies in the real estate industry in China under analysis of financial reports from listed companiesin the real estate industry in2010and2011. An empirical research on the influential factors in strategicinformation revelation of listed companies in the real estate industry in China has also been done in thethesis. After the research has come to conclusions, the writer has advised on how to advance therevelation quality of strategic information from listed companies in the real estate industry in Chinafrom both the aggrandizement of functions of interior administration and the perfection of rules ofexterior restriction.Innovations in the Thesis：A research on revelation quality and influential factors of strategicinformation from listed companies has been done with the variable full of industrial characters.With thedomestic and international research fruits for reference, the quality-evaluation system of strategic information has been constructed by means of content analysis; the content and methods ofquality-evaluation on strategic information revelation have been designed according to the theories andmethods of strategic management.A research on influential factors of strategic information revelationhas been done from both compulsory side and voluntary side.