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The Reaching of the Problem of Our Listed Companies Disclosure

Author: MaYongJin
Tutor: HuBeiZhong
School: Guizhou College of Finance and Economics
Course: Accounting
Keywords: information disclosure listed company information users measurement attributes
CLC: F233
Type: Master's thesis
Year: 2011
Downloads: 804
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Abstract


This paper studies on the issues of accounting information disclosure of listed companies in China. The disclosure of accounting information is the core content of disclosures of listed companies, composing the basis for capital market development. For some time, many scholars focus in the study of distortion of accounting information disclosure of those companies. The disclosure would disrupt the orderly operation of capital markets and misleads accounting information users, which seriously damages the investors, especially the small ones’confidence in investing in listed companies. This is not conducive to the sound development of capital market. To solve these problems, scholars have made much improvement to meet the measures of actual capital market, which contributes a lot to the normative system of information disclosure of listed company’s accounting, and to the promotion of China’s sustainable, healthy and stable development of capital markets. The paper does not concentrate on the disclosure of accounting information of listed companies, but the timely and understandable disclosure of the issue. For these two problems, this paper proposes measures to improve. This paper has two innovations, in the first, the timeliness of disclosure of accounting information of listed companies is studied, and the proposals follow. Secondly, some cases are quoted to illuminate that the current disclosure of accounting information in our country is less comprehensible. The reason is that the new accounting standards requires a variety of mixed measurement. Attributing for the problem of a poor intelligibility of accounting information, the dual-mode measures are proposed.This study mainly adopted standardized method combining with practical one. At first, the study focuses on the basic theory of accounting information disclosure of listed companies, paving the way for the practical study followed. Next, statistical theory will be used to analyze the samples, to determine the sample, to select the indicators, to collect and analyze the statistics, and finally to get the conclusion by comparison. Finally, the paper chose one case to analyze understandability accounting information of China’s listed companies, getting conclusion and making recommendations.The paper consists of 5 parts. The first part points the study reason and introduces the related research both in home and aboard. The second part mainly introduces the theories which are the basis of the practical research. In this section, the author first explained the meaning of the accounting information disclosure. Then, the author pointed out the method and purpose of the accounting information disclosure of listed companies. Finally, the quality of accounting information disclosure is analyzed. The third part adopted the practical research to analyze the timeliness of accounting information disclosure. The deadline of accounting information disclosure of listed companies in our country is April 30 of the next year. Due to the lag of the disclosure, this paper proposes the improvements of disclosure. The forth part analyzed the understandability based on the case. Since China adopted the new accounting standards, the variety of mixed measurements caused poor understandability of accounting information. Aiming to solve this problem, this paper proposed dual-mode measures. The fifth part depicts the research results and outlook of the whole thesis, which would provide a reference to the further improvement of the capital market information disclosure system in our countryDue to the impact of the level of theory, the paper still has some shortcomings. For instance, the problem of timely and understandable disclosure of the issues, although given some improvement measures, still existed in the linking to current accounting systems, which needs further discussion.

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CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
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