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Study On Accounting Information Disclosure Of A Listed Companies

Posted on:2020-03-27Degree:MasterType:Thesis
Country:ChinaCandidate:B L WuFull Text:PDF
GTID:2428330602462088Subject:Business administration
Abstract/Summary:PDF Full Text Request
The capital market must rely on high-quality information disclosure to maintain its normal and stable operation,but for listed companies,high-quality information disclosure has advantages and disadvantages.A large number of research results show that information disclosure can enhance the speed and efficiency of stock flow in the financial market,and also help capital operation.At the same time,information disclosure also increases the cost of operation and management of listed companies.Therefore,how to ensure the balance between the quality and efficiency of information disclosure has become one of the key concerns of managers.In order to achieve the best benefits of enterprises,managers will inevitably choose low-cost and hidden violations to interfere with information disclosure artificially.Market investors and regulators need accurate information,so information disclosure is generated.At this stage,the relevant research on information disclosure is still in the initial stage,so the professional research results are very few.His paper makes an empirical analysis of the information disclosure management of A listed companies,and makes a comprehensive inquiry and analysis of the information disclosure of listed companies based on Financial Economics and information economics theory,and then puts forward relevant strategies and suggestions to promote the development of its theory and practice.Based on the analysis of the concept and specific characteristics of information disclosure,this paper comprehensively expounds the relevant contents of information disclosure management.Through sorting out the previous research results,the research ideas are drawn,and the corresponding management measures and methods are studied from three different stages of information generation,dissemination and reception.At the same time,from the micro-level of the relationship between information disclosure and cost,information disclosure and risk,this paper makes a detailed analysis of the information disclosure management of listed companies.On the basis of establishing hypotheses,it chooses appropriate models to explore the relationship between the quality of information disclosure management and the management of listed companies.Finally,the conclusion is drawn that the quality and quantity of risk disclosure can be determined around the cost of capital and the management of systemic risk.By rationally coordinating the relationship between them,enterprises can formulate the best strategy,which is also an important theoretical support for standardized management of information disclosure.Relying on modern data mining technology,this paper analyses and evaluates the quality of information disclosure of listed companies,and makes an empirical test combining with the actual situation of domestic securities market to ensure the reliability and scientificity of the results.Studying the relevant theories and practical management methods of information disclosure management of listed companies can help listed companies understand the relevant professional contents of information disclosure comprehensively and strengthen their attention.To a certain extent,it complements and improves the current theoretical system.In terms of its practical role,it can help enterprises to improve the quality of information disclosure and management efficiency,at the same time,it also plays a considerable role in maintaining the operation order of the market and fair competition.
Keywords/Search Tags:listed companies, accounting information disclosure, market supervision
PDF Full Text Request
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