Research on Accounting Information Disclosure Problems of Listed Companies in China: Jiangxi Social Sciences Library

Author: Qiu Yigan
Publisher:
Publish Date: 2003-09-01
Features: This book takes the "past—present—future" of accounting information disclosure as its main thread, consisting of an introduction, the historical evolution of main accounting information disclosure, the relationship between accounting information disclosure and market efficiency, accounting information and disclosure theory, analysis of accounting information demanders, analysis of accounting information suppliers, an analysis of the causes and countermeasures of accounting information disclosure defects in Chinese listed companies, the financial reporting model of Chinese listed companies, the online disclosure of accounting information of Chinese listed companies, the audit system of accounting information of Chinese listed companies, and references.
I. Introduction. This section mainly discusses the research background, research methods, characteristics, and innovations of this paper.
II. Historical Evolution of Accounting Information Disclosure. This section mainly elaborates on the emergence of accounting information disclosure, its development process, and the driving forces behind it.
III. Accounting Information Disclosure and Market Efficiency. This section explains the meaning and significance of market efficiency theory, the relationship between accounting information disclosure and market efficiency, and the assessment of the efficiency of China's securities market.
IV. Accounting Information and Disclosure Theory. This section conducts research on accounting information theory, accounting information disclosure theory, and the motivation analysis of accounting information disclosure.
V. Analysis of Accounting Information Demanders. This section is a key focus of this paper, with research content mainly including: a review of domestic and foreign research findings on the composition of accounting information demanders, the composition of accounting information demanders of Chinese listed companies, a review of foreign research findings on the demand content of accounting information demanders, and the demand content of accounting information demanders of Chinese listed companies.
VI. Analysis of Accounting Information Suppliers. This section is a key focus of this paper, with main research content including: quality requirements for accounting information disclosure by listed companies, cost-benefit analysis of accounting information disclosure by listed companies, and the current status of accounting information disclosure by Chinese listed companies.
VII. Analysis of the Causes and Countermeasures of Accounting Information Disclosure Defects in Chinese Listed Companies. This section is a key focus of this paper, with research content mainly including: discussions on the effectiveness of accounting information disclosure by listed companies, an analysis of the ineffective disclosure of accounting information by Chinese listed companies, and research on countermeasures to regulate the accounting information disclosure of Chinese listed companies.
VIII. Financial Reporting Model of Chinese Listed Companies. This section is a key focus of this paper, with research content mainly including: the AICPA's corporate reporting model, the basic structure of the financial reporting model of Chinese listed companies, the financial reporting model of Chinese listed companies, and future development trends in the financial reporting of listed companies.
IX. Online Disclosure of Accounting Information of Chinese Listed Companies. This section mainly studies: the methods of accounting information disclosure by Chinese listed companies, an investigation into the current situation of online disclosure of accounting information by Chinese listed companies, the basic framework of online disclosure of accounting information by Chinese listed companies, and the future development model of online disclosure of accounting information by Chinese listed companies.
X. Audit System of Accounting Information of Chinese Listed Companies. This section mainly studies: the current audit system of accounting information of listed companies in China, the first-level audit system of accounting information of listed companies in China, the second-level audit system of accounting information of listed companies in China, and the third-level audit system of accounting information of listed companies in China.