Study By Demonstration On Influencing Factor Of Accounting Information Transparency Of Listed Companies

Since the global financial crisis outbreak in2008, most countries improve the accountinginformation transparency as an important measure to improve financial market environment.In our country，at such new market condition, we must guide the company informationdisclosure reasonably and improve the public company accounting information transparency,to increase the market information effective supply, improve the efficiency of resourceallocation, protect the investor interest and make reputable company gain "market premium",it is also the way of sustainable development of Chinese capital market. Therefore, theresearch related accounting information transparency of listed company is important toChinese developing capital market.There are six parts in this paper. In first chapter, the author introduces the framework ofthis paper, which includes the research background and significance, research content and soon. In second chapter, the author introduces domestic and foreign present research situation,review and summarize the relevant accounting information transparency and its influencingfactors and the economic consequences of the accounting information transparency. In thethird chapter, the author introduces accounting information transparency theory. Chapter fouris about the research design, the author introduces the sample selecting process and eachvariable’s definition in detail. Furthermore, the author establishes regression models for ourempirical research and make research hypothesis as well. Chapter five, the author usingvarious analysis method to study the factors of accounting information transparency. Inchapter six, the author put forward the research conclusion, and points out the shortcomingsof the article. This article conclusion:（1）For the relationship between corporate government and accounting transparency,share ratio of the largest shareholder and national shareholding percentage have positivecorrelation with accounting information transparency, share ratio of senior management andaccounting information transparency have negative correlation significant. （2）For the relationship between financial status and accounting transparency, ROE andCFO are the significant positive factors of accounting information transparency. Theasset-liability ratio and accounting information transparency have significant negativecorrelation.（3）For the relationship between corporate characters and accounting transparency, thecompany scale and accounting information transparency have significant positive correlation.Management environment index and accounting information transparency have negativecorrelation. The industry competition does not have apparent effect on accounting informationtransparency.