Reseacrh On Raitonality Behavior Of Copanies’ Accounting Infomiation Disclosure

In recent years, the capital market’s profit-driven accounting rational behaviorinevitably appear in a variety of accounting information disclosure. Due to theconstraints of national legislation, a variety of accounting standards and securitiesregulatory authorities,rational behavior of the manipulation of accounting data at greatrisk, managers have begun go more and more inclined to manipulate the rationalbehavior of the language information. These rational behavior in the accountinginformation in the manipulation of language information,and some like to do publicityfor the company itself beautify advertising,some but obscure people look to the textput off,which not only violated the objectivity of accounting information,but alsoseriously affect the investor’s judgment and decision-making. This article formallycommence a study to this rational behavior.The article will study by the way of standardize research-based,empiricalresearch-supplemented by side. The basic content is:Except introduction,this article is divided into seven chapters, the general ideais as follows:The first part(chapters2and3) first start from the three disciplines ofphilosophy, psychology,economics, tracing the source of the concept the rational,andinterpretation of rational behavior, thus introduce the concept of accounting rationalityand accounting rational behavior. Do a literature review of relevant theory accountingof rational behavior in the performance of the non-data information. Beginning withthe introduce of impression management theory, and basing on reviewing thelanguage of communication theory literature,leading to the research literature of thelanguage disclosure readability and self-serving in the field of accounting.The second part (chapter4,5,6) is the formal research component. Among them,ranging the linguistic information of the disclosure of accounting,having detaildescription of its characteristics and influencing factors and the transfer process,doing contents bedding for the later empirical research in chapter4. Do a empiricalresearch on the language in the annual report in chapter5and chapter6, from the formand content of the two aspects of language in the annual report readability level andself-serving attribution tendency of empirical research,combining the sample thenproposing the appropriate computational model by studying the correlation model,according to the readability scores and self-serving degree of the variousstatements, determining the extent of the use of disclosure of information in thelanguage of rational behavior. In chapter6,making recommendations to investors inaccordance with conclusions.The third part will give some suggestions to the rational behavior investors onthe current capital market.These three parts are closely linked, constitute the basic framework of theaccounting information disclosed in the rational behavior. In total logical thinking,this article always proceed from the interests of investors, analysising problem on theinvestor side,making the results more explanatory power.