Title :
The Statistical Analysis of Internal Factors that Impact on the Quality of Financial Reporting - Based on a Survey of Different Types of Chinese Enterprises
Author :
Zeng, Yueming ; Jiang, Bijin
Author_Institution :
Glorious Sun Sch. of Bus. & Manage., Donghua Univ., Shanghai, China
Abstract :
China is the emerging market economy, ownership of property gradual transformation from all countries into encourage private property. As the economic consequences of accounting information. In the enterprise internal financial reporting participants will be affected the quality of financial reporting in different ways. In this paper, the results of the survey reflects financial reporting participant by different motives and in different ways for the quality of financial reporting in different types, size, scope of business of the enterprise.
Keywords :
accounting; financial management; industrial economics; quality management; statistical analysis; Chinese enterprise; accounting information; economic consequence; enterprise internal financial reporting; market economy; quality; statistical analysis; Asset management; Audit Committee; Board of Directors; Companies; Conference management; Engineering management; Financial management; Quality management; Statistical analysis; Sun;
Conference_Titel :
Information Science and Engineering (ICISE), 2009 1st International Conference on
Conference_Location :
Nanjing
Print_ISBN :
978-1-4244-4909-5
DOI :
10.1109/ICISE.2009.1287