Title :
Disclosure of accounting information of listed companies in China
Author_Institution :
Dongguan Univ. of Technol., Dongguan, China
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;
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
DOI :
10.1109/AIMSEC.2011.6010171