The Quality Of Accounting Information And Non-efficiency Investment Of Listed Agriculture Companies

Agricultural listed companies are the main part in promoting the agriculturalindustry to the large-scale, intensive and modern roads; it is a business organizationrepresenting modern advanced agricultural productivity. Accounting information as acommon international language of business is a very important part of the economicinformation, and it is our economic decision-making credentials. The quality ofaccounting information directly related to the economic decisions of users of accountinginformation is correct or not.The Analytic Hierarchy Process and Dechow and Dichev model (abbreviated DDmodel), has been used in this paper to evaluate the quality of agricultural accountinginformation of listed companies. Meanwhile, the empirical research on the quality ofaccounting information on the efficiency of agricultural investment in listed companieshas been done.The study found that the quality of accounting information of listedagricultural companies as a whole has to be raised.At the same time, the quality of accounting information and investment efficiencyof agricultural listed companies residuals said significant negative correlation between anegative impact on investment in high quality of accounting information will giveenterprises, to further improve the quality of accounting information helps improveforward investment efficiency.Overall, the use of two different methods, the evaluation on the quality ofaccounting information of listed agricultural companies, is a useful attempt and exploreto grasp the amount of accounting information quality level of agricultural listedcompanies, with a strong practical and purposeful. The conclusions help to improve theefficiency of agricultural investment in listed companies to improve the quality ofaccounting information, and provide a realistic basis for the introduction of relevantpolicies for the country to develop.