Study On The Factors Influencing The Quality Of Agricultural Listing Corporation’s Accounting Information Disclosure

Agriculture is the foundation of a country, our country is an agricultural country, with the constant improvement and the development of market economic system, the number of agricultural listed companies is also increasing. Agricultural listed company is not only an outstanding representative in agricultural enterprises, but also an important part of the listed company. The rise of agricultural listed companies played an exemplary role for the same industry enterprises, promoted the development of agricultural industrialization, provided an important choice for the realization of agricultural development at this stage, brought new direction and motivation for the development of our country’s agriculture.Under the market economy environment, the high quality of information disclosure is the guarantee to the healthy development of the agricultural listed companies. However, agricultural activities are greatly affected by the impact of natural environment that led to the disclosure of information is faced with many difficulties. In addition, the establishment of agricultural listing corporation is relatively late that led to the related research is also late.In recent years, along with the increase of agricultural listed companies, the accounting information disclosure research related to agricultural activities also increased, but the existing research results basically focused on agricultural biological assets accounting standards formulation, choice and timber assets accounting measurement ways. Although for the scholars in all countries has relatively studied more on the accounting information disclosure of listed companies, the study of accounting information disclosure of agricultural listed companies is relatively rarely.This paper chooses accounting information disclosure quality influencing factors of agricultural listed companies as the research subject. First of all analyzes the related literature at home and abroad, learn about present situation and development trends of the quality of accounting information disclosure and agricultural listed companies’ accounting information disclosure quality from domestic and foreign research, then define the relevant concepts and find out the current agricultural listed companies’ accounting information disclosure problems and dangers. According to the company property of the agricultural listed companies, corporate governance mechanism and China’s unique institutional environment, such as stock investors, incomplete protection and so on characteristics, discuses the factors influencing quality of accounting information disclosure and how these factors effect accounting qualities. The discussion of this part is the focus of this article. Firstly, this article analyzed the characteristics of agricultural listed companies that affecting the quality of information disclosure theoretically. This part’s analysis mainly includes the company size, profitability, leverage, etc. Secondly, further analysis of how the agricultural listed companies’ governance structure influence the disclosure of information. This part mainly analyzes the ownership structure, board characteristics, government intervention and the legal environment, etc. Then there is the empirical part, this part of this paper mainly use the SPSS software. In the process of the analysis, combines company characteristic factors and corporate governance factors together. Mainly uses correlation analysis and multiple regression analysis method. Finally this paper combining with the characteristics of agricultural listed companies and the result of the above empirical analysis puts forward some countermeasures. In general, this paper enriches the theory of accounting and provides the valuable reference to improve the agricultural listed companies’ accounting information disclosure quality to some extent.