Listed Companies’ Accounting Information Disclosure Quality In The View Of Investor Protection

Accounting information mainly could be classified investor and creditors, which requires the enterprises to provide comprehensive information could reflect its business conditions and satisfy every users. Investors could find out the enterprise accordingly rely on accounting information, most investors don’t bear the relevant professional knowledge such as accounting, auditing, so that leading investors’ improper decisions for not being able to distinguish the information. As a result, the focus of this paper to solve the problem is how to improve the disclosure quality of accounting information of listed companies.In this paper, the theory of economics are used to study accounting information disclosure quality.The paper select 1950 samples on main boards on Shenzhen A-shares of listing companies during 2009-2013 as the research objects.Through the integration of related researches, I raise some targeted some influence factors which principally stretch four facets:audit opinions, ownership structure, the characteristics of Board of Directors and the executive incentive.The modified Jones model is used to calculate discretionary accruals as alternative variables of accounting information disclosure quality.The design of multiple regression model for empirical research on influencing factors.Through my research, the existing ownership structure is constantly improving in China,only a few companies appear the phenomenon of excessive concentration of equity, more and more attention to the independent directors of listed companies in the company’s position,board of supervisors’effects, as the supervisory bodies of a listed company, are in continuously upgrading. All of these factors are in some extent improving the quality of accounting information disclosure in China. Whereas, frequencies of the Board meetings, incentives for executives there are audit observations fail to pass the test of significance. Finally, I suppose some suggestions for perfecting the quality of accounting information disclosure to protect investors.