• DocumentCode
    3165409
  • Title

    Disclosure of accounting information of listed companies in China

  • Author

    Li, Xiao

  • Author_Institution
    Dongguan Univ. of Technol., Dongguan, China
  • fYear
    2011
  • fDate
    8-10 Aug. 2011
  • Firstpage
    304
  • Lastpage
    307
  • Abstract
    Compared to other countries, listed company appeared late in our country and many problems appeared during its development which affected normalization disclosure of accounting information. It has caused unnecessary loss of the majority investors and retarded our country´s economy development. In order to protect the lawful rights and interests of investors, listed company´s accounting information disclosure must be standardized and improved.Based on the relevant theory and current state of accounting information disclosure, this paper discussed the main problems, analyzed contributing factors and pointed out effective countermeasures to improve listed company´s accounting information disclosure in our country. These are the research direction, purpose and significance of this paper.
  • Keywords
    accounting; industrial property; China; accounting information disclosure; economy development; investor interest; lawful rights; listed companies; normalization disclosure; relevant theory; Companies; Delay; Investments; Security; Standards; Stock markets; accounting information; accounting information disclosure; listed company;
  • fLanguage
    English
  • Publisher
    ieee
  • Conference_Titel
    Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC), 2011 2nd International Conference on
  • Conference_Location
    Deng Leng
  • Print_ISBN
    978-1-4577-0535-9
  • Type

    conf

  • DOI
    10.1109/AIMSEC.2011.6010171
  • Filename
    6010171