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Research On The Validity Of Accounting Information Disclosure Of Listed Banks In Chin

Posted on:2018-04-25Degree:MasterType:Thesis
Country:ChinaCandidate:S XiangFull Text:PDF
GTID:2359330515496884Subject:Accounting master
Abstract/Summary:PDF Full Text Request
With the increasingly close trade between countries,China’s rapid economic development,the number of domestic listed companies is also increasing.Whether the securities market is standard or not is of great significance to the long-term stable operation of listed companies,and more and more people pay attention to it.Financial report accounting information reflects the company’s financial management,cash flow,operating results and other aspects of information,is related to the listed company investment and decision-making important reference basis.In the securities market,accounting information disclosure plays an important role,and it is the premise and foundation for maintaining the orderly development of the securities market.To improve the effectiveness of the accounting information disclosure of Listed Companies in China is conducive to maintaining the order of the securities market,easing the information asymmetry in the securities market,and ensuring the healthy and orderly conduct of the securities market.For the ma jority of investors,high-quality accounting information disclosure will help them better understand the company,and protect the interests of the relevant investors and shareholders.However,due to China’s special national conditions,the securities market started late in China,the system is not yet mature,there are loopholes in supervision.In recent years,the frequent cases of corporate financial fraud and fraud have raised the question of the validity of accounting information disclosure.There are many problems in accounting information disclosure of Listed Companies in our country,such as false accounts and omission,which seriously damage the effectiveness of China’s securities market allocation of resources.Therefore,it is of great significance to study the effectiveness of accounting information disclosure of Listed Companies in china.Under this background,this paper first summarizes the overview of related theories on the effectiveness of accounting information,the effectiveness of the definition and evaluation of the accounting information disclosure of listed companies and listed banks as the research object,by constructing the evaluation standard system is effective for the evaluation and analysis of accounting information,expose the existing the problem,finally puts forward relevant countermeasures and suggestions.
Keywords/Search Tags:Accounting information disclosure, listed companies, effectiveness, Listed Banks
PDF Full Text Request
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