Dissertation > Excellent graduate degree dissertation topics show

A Study on Quality of Forward-looking Text Information Disclosure in MD&A from the Perspective of Multiple Users

Author: LiZuo
Tutor: JiangYanHui
School: Hunan University
Course: Accounting
Keywords: Management’s discussion&analysis(MD&A) Forward-looking textinformation The quality of information disclosure The perspective of multiple users
CLC: F231
Type: Master's thesis
Year: 2013
Downloads: 16
Quote: 0
Read: Download Dissertation

Abstract


With the intensification of industrial competition and risk, the users ofaccounting information has not satisfied with the content of information disclosed inthe traditional financial reporting model, and their need to the forward-lookingnon-financial information is growing. Because the disclosure of MD&A can meettheir need to non-financial information and forward-looking information, it isregarded as heart and soul of the annual report. Accurate forward-lookinginformation has great strategic significance.As two important users of forward-looking text information disclosure in MD&A,the investors and competitors have a significant impact on the quality of its disclosure.Therefore, the paper starts from the perspective of multiple users. On the basis oftheoretical analysis, the article measures the quality of forward-looking textinformation disclosure in MD&A from the perspective from quantity and qualitydimensions, and using188listed companies in the GEM as samples, it carries out anempirical testing to test the investors and competitors’ influence to the listedcompanies’ quality of forward-looking text information disclosure in MD&A in2011.In the conclusion, according to the result of empirical research, the article put forwardthe relevant policy recommendations combined with China’s actual background toimprove the quality of forward-looking text information disclosure in MD&A.The innovation of this paper is: studying on the quality of forward-looking textinformation disclosure in MD&A from the perspective of multiple users; using textmining techniques to deal with the forward-looking text information in MD&A;establishing an indices system from quantity and quality dimensions to measurethe quality of forward-looking text information disclosure.The study will provideempirical support for the regulatory authorities to improve the disclosurerequirements of forward-looking text information disclosure in MD&A, enhance itsquality and better regulate the forward-looking text information disclosure behaviorof listed companies.

Related Dissertations

  1. Research on Audit Committee Effectiveness of Listed Company,F239.4
  2. Features of Board of Supervisors and Board of Directors and the Quality of Information Disclosure,F276.6
  3. The research on the effect of information disclosure of company IPO quality system,F832.5
  4. Family Control、degree of Market and the Transparency of Information,F276.5
  5. The overall quality of information disclosure of listed companies on the impact of equity financing costs,F275
  6. Empirical Analysis of Corporate Governance Mechanisms and the Transparency of Accounting Information,F233
  7. The Efficiency and Quality of MD&A of Listed Companies,F271;F224
  8. The Research in the Quality of Disclourse of Internal Control on China Listed Companies,F275
  9. The Quality of Information Disclosure of Listed Companies and Agency Costs of Debt,F832.51
  10. Empirical Analysis on Investor Protection and Operational Performance of Listed Companies,F832.51;F224
  11. Corporate Governance, External Audit and Quality of Information Disclosure,F276.6;F239.4
  12. Ownership Structure and Quality of Information Disclosure,F224
  13. An Empirical Study on Disclosure Quality and Corporate Performance,F224
  14. The Empirical Research on the Influence of Disclosure Quality on the Cost of Equity Capital,F275
  15. Quality of Information Disclosure of Listed Companies and Equity Financing Costs Empirical Study,F275
  16. A Research in the Effect of the Listed Companies’ Information Disclosure Quality on the Cost of Equity Financing : the Difference between State Holding Enterprise and Non-state Holding Enterprise,F275
  17. Empirical Research on Influence of Foreign Investors on Quality of Information Disclosure,F275;F224
  18. The Study of the Effects of the Media on the Quality of Information Disclosure,F233
  19. Product market competition, the quality of information disclosure and the cost of equity capital -- An Empirical Study Based on the Shenzhen Stock Exchange listing Corporation,F233
  20. The Quality of Information Disclosure, the Institutional Environment, and Debt Financing,F275

CLC: > Economic > Economic planning and management > Accounting > Accounting bookkeeping method
© 2012 www.DissertationTopic.Net  Mobile