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
Link To Document