Listing Commercial Bank Information Disclosure: Evolution and Improvement: Evolution and Improvement

Author: Chen Hanwen
Publisher:
Publish Date: 2003-12-01
Features: Based on the research achievements and relevant identification experiences and practices of financial report legal liability of listed companies from foreign markets, this book applies theories from disciplines such as law, accounting, auditing, and economics to systematically study the legal liability issues of false financial reports of listed companies. It covers the identification of false financial reports, the legal status of accounting standards, the emergence of legal obligations and liabilities in financial reporting, the subjects of legal liability, constitutive elements, principles of attribution, modes of assumption, and modes of realization. The book also analyzes the current status of legal liability of financial reports for listed companies in China, proposes recommendations for revising relevant laws and judicial procedures, and aims to provide theoretical support and decision-making references for strengthening the legal liability of false statements in financial reports and effectively protecting the right to know of investors and other stakeholders. The book offers innovative insights into the subjects of legal liability in financial reporting, the legal status of accounting standards, and independent audit standards.