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Research On Risk Information Disclosure Of Listed Real Estate Companies In My Country

Posted on:2018-03-20Degree:MasterType:Thesis
Country:ChinaCandidate:X Y ZhangFull Text:PDF
GTID:2439330518959303Subject:accounting
Abstract/Summary:PDF Full Text Request
In modern economic life,the risk information is a considerable concern,especially in the context of the rapid development of digital science,the speed of information transmission has exceeded the people's imagination,the market is more rapidly changing market conditions.Risk information disclosure,as an integral part of information disclosure,is an important basis for ensuring the effective operation and development of capital market.The level of risk disclosure reflects the maturity of the market to a certain extent.In this paper,the real estate industry as the object of study,127 of China's A-share listed real estate company's risk information disclosure of the situation.Using descriptive statistics to analyze the amount of risk disclosure,quantitative disclosure and disclosure of control measures in the annual report,and 20 companies were extracted from it,which were disclosed in the annual report in the past five years by using content analysis method Risk disclosure of formal information disclosure,a single form of disclosure,poor control measures and other issues.Finally,the risk of listed companies in China's real estate market,After analyzing the related theories of corporate governance,the author believes that the causes of these problems are caused by internal and external factors.Firstly,there is a lack of perfect risk assessment mechanism,pressure from high debt ratio and changes in profitability.On risk disclosure.Second,the relevant provisions of the imperfections and the industry's"herding" will allow enterprises to conceal the risk of disclosure of motivation.After analyzing the problems and causes of the risk disclosure of real estate listed companies,this paper puts forward the measures to improve the level of risk disclosure from three levels of system,supervision and enterprise.The purpose is to strengthen the risk information and improve the risk information disclosure system Make a trace of contribution.
Keywords/Search Tags:Risk Disclosure, Real Estate Company, Annual Report
PDF Full Text Request
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