Research on Comparison of Accounting Information Disclosure Level Between Listed Companies
Accounting information disclosure of listed companies is the major source of market information.Investors use accounting information provided by listed companies to understand the companys financial position and operating results, investment prospects analysis, thus to make investment decisions, guide the flow of capital, and achieve the optimal resources allocation.Therefore, information disclosed by listed companies not only relates to investors interests, but also affects the vigorous and organized development of the financial market.This paper selected part of the listed companies in Henan province, compared the accounting information disclosure level and found that the incompleteness of disclosure of information exists, mainly historical information is disclosed, the materiality and usefulness the accounting information is low, and a number of listed companies do not pay enough attention to the importance of accounting information disclosure.Lastly this paper suggested the countermeasures to the problems found so as to improve listed companies accounting information disclosure.
Listed companies Accounting information disclosure Information quality Improvement measures
YANG Xia DENG Dazhi
School of Economics and Management, Henan Polytechnic University, P.R.China, 454000 Zhaogu No.1 Coal Mine, Henan Coal Chemical Industry Group Co., Ltd, P.R.China, 453634
国际会议
The Thirteenth International Symposium-Management Science & Engineering(第十三届管理科学与工程国际学术会议
青岛
英文
67-70
2014-07-18（万方平台首次上网日期，不代表论文的发表时间）