Research on Issues in Company Financial Reports

Author: Chen Shaohua/Ga Jiaшу и др.
Publisher:
Publish Date: 2006-03-01
Features: Due to the increasing globalization of the world economy, the transactions and matters of enterprises are constantly innovating and becoming more complex. Investors and other groups with interests in the company are also paying more attention to off-balance sheet disclosures. Additionally, the emergence of the knowledge economy and the formation of the network economy have not only impacted the conceptual foundations of traditional reporting (such as accounting assumptions). Based on the above situations, this book comprehensively examines issues related to corporate financial reporting. In addition to exploring the conceptual framework of financial reporting, it focuses on the following issues: mandatory and voluntary information disclosure; improvements in financial reporting under the knowledge economy; network financial reporting; the standardization and scientificity of disclosure systems for listed companies, particularly Chinese listed companies, and other related issues. The significance of theory lies entirely in its application. The authors attempt to provide new insights for improving corporate financial reporting and promoting the prosperity and development of the capital market through the research of the above issues.