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Research on the Voluntary Accounting Information Disclosure of Listed Companies

Author: ZhangJie
Tutor: YuXueBin
School: Wuhan University of Science and Technology
Course: Accounting
Keywords: Listed Companies Accounting Information Voluntary Disclosure
CLC: F275
Type: Master's thesis
Year: 2013
Downloads: 107
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Accounting information is an effective way between listed companies and stock market, ithas great significance for the stability and development of the stock market. Accountinginformation disclosure system is an important market regulatory measure. China’s informationdisclosure system, although confined to the mandatory disclosure of accounting information, butvoluntary accounting information disclosure as a deepen and complement of mandatorydisclosure, it not only enhance market confidence and establish a corporate image but alsoenhance corporate’s transparency and thus plays an important role in attracting investors,voluntary accounting information disclosure is also increasingly being valued by listedcompanies.This article based on the status of voluntary disclosure of accounting information, usingproxy theory, the efficient market hypothesis, asymmetric information theory and signalingtheory as theoretical support, learn from domestic and foreign research findings in-depth analysis.First is to establish a voluntary accounting information disclosure system which suitable for ourcountry’s economic conditions. Through effective valuation means calculates a voluntaryaccounting information disclosure index. Second, using voluntary accounting informationdisclosure index as the dependent variable, establish a multiple linear regression model by usingthe least square method. Then research on the factors affects quality and influence of voluntarydisclosure information.The study found: The present situation of voluntary accounting information disclosure inour country is a small number of corporations chose to disclosure their voluntary accountinginformation, and the information disclosure is not sufficient, and the forms is not standard.Government ownership, profitability, development ability, asset size are positively correlatedwith voluntary disclosure. However, large shareholders ownership has a negative correlationbetween voluntary information disclosure.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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