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Research on the Evaluation Index System of Accounting Information’s Disclosure Quality in Listed Companies

Author: WangZuoZuo
Tutor: LiXiaoLing
School: Anhui University
Course: Accounting
Keywords: Listed companies Quality of Accounting Information Evaluate Index system
CLC: F233
Type: Master's thesis
Year: 2010
Downloads: 996
Quote: 1
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Abstract

With the increasing number of listed companies, the capital market has become the main channel for corporate financing. Information, accounting information is the basis of the capital market operation. Information disclosure can reduce the capital markets, the degree of information asymmetry, will help protect the interests of the stakeholders, the quality of the information disclosed is the guarantee of the healthy development of the capital market. However, in recent years, frequent exposure of financial fraud has led to the community questioned the quality of accounting information disclosure of listed companies, which not only damage the effectiveness of the capital market allocation of resources, but also a heavy blow to the confidence of the majority of information users. Therefore, how to evaluate the quality of accounting information disclosure of listed companies to help users to identify listed companies accounting of the pros and cons of the quality of information disclosure, and standardize the information disclosure of listed companies, has become the focus of concern in the community, and also become the subject of urgent. Present, China's research of the problem of the quality evaluation information disclosure of listed companies is still in the exploratory stage, how to evaluate the quality of information disclosure of listed companies has not yet formed a more unified understanding of the lack of quality of information disclosure of listed companies of comprehensive identification system. Academia in recent years carried out a series of useful research and exploration, but mostly limited to theoretical research, empirical study is relatively small, operability is not strong. Therefore, with the national situation, to fully draw on the research results at home and abroad, and try to build China's listed companies accounting information disclosure quality evaluation index system, and the Shenzhen Stock Exchange listed company in Anhui Province in 2008 to conduct applied research, designed to evaluation of listed companies accounting information disclosed in the quality of the practice work provides a useful reference. The article is divided into five parts: Part I, Introduction. Introduce the research background, significance, domestic and international literature review and the ideas and research methods. The second part of the accounting information disclosure quality evaluation standard theory analysis. The part first study involved concept definition to clarify the scope of this study; then analyzed theoretically at home and abroad on the quality characteristics of accounting information, and draw on existing research based on the accounting information disclosure quality evaluation criteria. The third part, the disclosure of accounting information quality evaluation index system design. Focuses on home and abroad can learn about the basis of the evaluation system, the accounting information disclosed in this article to determine the quality evaluation criteria refinement of the specific elements of the evaluation, thereby accounting information disclosure of listed companies quality evaluation index system suitable for China's national conditions concrete ideas. The fourth part, the disclosure of accounting information quality evaluation index system use. Empirical samples to the Shenzhen Stock Exchange listed company in Anhui Province in 2008, built on this article listed companies accounting information disclosure quality evaluation index system for practical application and analysis, to detect and operability of the index system. The fifth part, conclusions, limitations, and future prospects. On the basis of theoretical analysis and empirical research on the conclusions of this study, analysis of the limitations of this paper, and concludes with future research prospects. Innovation and characteristics of this paper is to: First, the FASB and SEC accounting information quality characteristics, learn from the results of previous studies, theoretically constructed disclosure of accounting information quality evaluation criteria; Second, in the summary of the basis of the existing evaluation system at home and abroad , combined with China's national conditions, individual indicators from all aspects of the disclosure of accounting information quality evaluation criteria were designed to try to establish a suitable system of evaluation of the quality of accounting information disclosure of listed companies in China; Third, the evaluation index system, the use of weighted dichotomy, the use and evaluation of Anhui Province, Shenzhen listed companies on the 2008 disclosure of accounting information quality.

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