The Study On Accounting Information Disclosure Of Chinese Companies Listed In USA

Chinese Listed Companies in USA have experienced rise, development, the crisis and restart in the last decade.accounting information disclosure plays an important role in it. What is the problem of accounting information disclosure? Distortion, Untimely, Imperfect and Unusefulness. These problems led to20Chinese Listed Companies in USA being suspended or delisted from the Nasdaq and others have delisted. And these false accounting information disclosures of listed companies from the United States are doubtful and published for accounting firms, law firms, the media, individual investors, investment institutions and the Securities and Exchange Commission (SEC). Now it is useful for strengthening quality of accounting information disclosureSo in this paper, first, we must force on the system and the regulations of the USA. And through analyzing the characteristics of the American market and the environment of the Chinese Companies Listed in the United States, with combining the relevant theories of accounting information disclosure, we can deeply realize the current problems of the false accounting information disclosure of listed companies in the United States. Then through the analysis of the false accounting information disclosure of listed companies in the United States, we will dive the reasons to four parts:the difference of accounting information disclosure system between China and the USA; the difference of the control and environmental difference between China and the USA; and fall of internal governance of Chinese Listed Companies in the United States. The last, we summarize the topic and bring the theme.This article is including five chapters. The first chapter introduces literature review, research ideas and methods of this article. The Second chapter is the overview of the theories of Accounting Information Disclosure. It discusses the definition and role, requirements for quality of accounting information disclosure and introduces the legal system of Listed Companies’ accounting information disclosure In USA. And the basic diver theory of accounting information disclosure. The third chapter is discussing the present situation and problem of Listed Companies’ accounting information disclosure In USA. This part gives a detail discussion of the present situation of Listed Companies’ accounting information disclosure In USA and analyses the problems through the theory and examples. The fourth chapter based on the present situation and problem before, analysis the reasons and effect of false accounting information disclosure of Listed Companies in USA. The fifth chapter draws the conclusion of this case, and combined the theory analysis and the situation to give some recommendations, therefore to promote the development of Chinese Listed Companies’ accounting information disclosure In USA...