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Research On Related Transactions Of Guangdong Xindadi Biotechnology Co., Ltd. From The Perspective Of Information Disclosure

Posted on:2021-01-16Degree:MasterType:Thesis
Country:ChinaCandidate:T ZhouFull Text:PDF
GTID:2439330647458629Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid economic development of our country and the increasingly stronger capital market,all sorts of problems arise.In this circumstances,how to effectively improve and refine the supervision policy,how to promote the sound development of the market is critical.In the capital market represented by the Shanghai and Shenzhen Stock Markets,the proportion of related party transactions is increasing day by day,the listed companies carry out financial fraud by means of related party transactions,which greatly damage the legitimate rights and interests of stakeholders,which also affect the development of the market.The information disclosure of related transaction is an important link in related transaction,which plays an important role in protecting of the rights and interests of information users.In this research process,the paper,first of all,starting from the literature of related transaction information disclosure,expounds the related concepts and theoretical basis.Then through the normative research method combined with statistical description method,the paper analyzes the methods,frequency,amount,categories,relations and pricing methods of the related party transactions information disclosure of agricultural listed companies.Taking the New Land Company as the research object by studying the details of its related transaction information disclosure.A reasonable scheme of improving the related transaction information disclosure of Listed Companies in China is proposed by the disclosure system,the company's internal governance structure and external supervision.
Keywords/Search Tags:Agricultural listed companies, Related party transactions, Information disclosure
PDF Full Text Request
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