Value Correlation Analysis On Accounting Information Of Listed Companies Based On Government Environment

Based on the geographic location, economic base and strategic layout and other factorsof influence, each region of our country’s economic development level is not balanced. Theextent of each regions public company information disclosure and maturity level of marketsupervision contains numerous differences. Ample accounting information is a mainstay inan investor’s decision-making, at the same time they impact the significance of pricesamong shares. The stock market serves as the information intensive marketplace. Degreeof dependency on information is extremely high, moreover accounting informationcontains important information for every public company outside of China. Thus, thesignificance of the correlation is very important in researching accounting information andshare prices. Due to our country’s uneven regional development, whether the influence onthe stock price of different regions are same or not and which accounting index will offerthe maximum flavor are both the questions that urgently need to be answered. Currently,there are no domestic scholars conducting any relative research or provide any researchresults. This article is based on the background of, dividing31provinces in our countryinto8comprehensive economic districts, then comparing and studying them. Using thedata of annual report announcement of2011,2012and2013, adopting the revised0-FModel (Olson Model) to process the relative positive analysis on the accountinginformation and stock price of every region. It is of great significance for the stock marketand investors in different regions of our country.This article first defines the concept of accounting information, analysis andelaboration of the relevant theoretical basis of accounting information and the stock market.Also, it analyzes several impact factors which can affect the accounting information andstock prices from a theoretical level. Then, it establishes multiple regression model andprocesses the correlation analysis and regression analysis on the basis of Olson deduction.With the help of SPSS18statistical software, doing the empirical test on the data ofaccounting statements from2010to2012in3551public companies of the8comprehensive economic districts. Offering the theory for investors and information usersfrom different regions in our country. At last, this article making reasonable policysuggestions in4ways, keep further implementation of an overall strategy for regional development, information disclosure, the investor behavior, and the guidance ofgovernment policy.