Dissertation > Excellent graduate degree dissertation topics show

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
Quote: 0
Read: Download Dissertation

Abstract


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.

Related Dissertations

  1. Based on Factor Analysis of the chemical industry trade Financial Performance Evaluation of Listed Companies,F224
  2. Research on Environmental Accounting Information Disclosure,F235
  3. The Study of Accounting Information System Risk Assessment Based on COBIT and COSO Report,F232
  4. The Research on Status and Countermeasures of China’s Information Transparency,G203
  5. An Empirical Study of the family of listed companies in China governance structure of the internal control,F276.5
  6. Based collaborative business accounting information system gain,F232
  7. Study on the Correlation between Capital Structure and Profitability of Listed Companies in China’s Engineering Equipment Manufacturing Industry,F832.51;F224
  8. Study on the Equity Merger Reform,equity Structure and Cash Dividend Policy of State-owned Listed Company,F276.6
  9. A Study on the Classification of Financial Assets under the Perspective of Game Theory,F233
  10. Research on Credit Risk of Suzhou Listed Companies Base on Logistic Regression Analysis,F224;F832.4
  11. Identification and Application of Accounting Information System Critical Control Point,F232
  12. Research on the Relationship between the Institutional Ownership and Accounting Information Quality,F224
  13. The Research of Top Management Team’s Pay Gap Effect on Corporate Performance on the Perspective of Endogenous,F224
  14. To Discriminate and Study the Financial Statement of Chinese Listed Companies Fraudabstract,F275
  15. Study on the Listed of Sponsors System of China,F832.51
  16. Analyzing the Operational Efficiency of GEM Listed Companies,F832.51
  17. An Empirical Research on the Relationship between Stock Ownership Incentive and Performance of the Enterprises,F276.6;F224
  18. The Establishment and Effectiveness of Financial Risk Assessment Index System of Listed Companies Based on VaR,F832.51;F224
  19. Research on Accounting Information Quality Evaluation Method Based on the Prevention of Credit Risk,F233
  20. The Empirical Study on the Relationship between Private Placement and Performance of Listed Companies,F276.6
  21. The Establishment and Improvement of Audit Committee System of Listed Company,F239.4

CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
© 2012 www.DissertationTopic.Net  Mobile