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The level of information disclosure of listed companies accounting evaluation system design

Author: ZhouZuo
Tutor: PengJiaSheng
School: Yunnan University of Finance
Course: Accounting
Keywords: the list company the quality of accounting information information disclosure the evaluation system
CLC: F276.6;F224
Type: Master's thesis
Year: 2009
Downloads: 308
Quote: 2
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Abstract


Information disclosure of listed companies is still many problems about non-standard disclosure, such as falsity, incompleteness, non-initiatively, timelessness, and formulation. How to ensure the quality of accounting information disclosure in listed-company has become the focus of attention of all parties. The level of information disclosure is directly related to the scientific decision-making of the interests of the investors, and the effective allocation of social resources. As a result, from the users of information , discussing the quality of disclosed accounting information in listed company, exploring the evaluation system of accounting information disclosure in listed company have an important theoretical and practical value.On the basis of the domestic and international relevant research results, the quality of accounting information disclosure in listed-company and its evaluation are systematically researched in this paper. First of all, based on anglicizing the characteristics system of the quality of accounting information, the paper study the listed the evaluation system of accounting information disclosure in listed company. In the economic principles of that income is more than the cost; importance is seemed as the restrictive standards, truth is seemed as the entire characteristics of the quality, which is reflected by three key characteristics, fairness, compliance, correlation. Each of the key characteristics covers three different sub-quality features. All of that constitute a quality of accounting information system features which is multi-level. Then, to the quality of accounting information system features as the logical starting point for this article, that is, the model framework for the establishment of a listed company to disclose information on the level of evaluation system. The binding to each other, interrelated features of the evaluation as indicators of the overall system, the introduction of AHP, will be an important indicator of the level of performance through the weight out. Further analysis of the quality of accounting information of the characteristics of the properties, in an appropriate form to quantify and set up to evaluate the quality characteristics for the purpose of the analysis model, and calculate the value indicators. Due to the characteristics of the different characteristics, the use of quantitative methods and evaluation models are different. On the process of the establishment of evaluation model, the methods of the statistical analysis and the regression analysis-based are the main methods, and other subjective factors with the method as a supplement. Finally, in order to test the predictability of the characteristics of the model, for example, will be listed on the Shanghai and Shenzhen two power companies into the data model can be tested, confirmed that such a measure of predictability of the model set up scores of indicators.This article aims to evaluate the accounting information of listed companies to disclose the level of the introduction of a completely new perspective, in order to evaluate the quality of information of listed companies to provide an efficient method, which is to further standardize and improve the information disclosure system, and other stakeholders investors access to science On the basis of the decision-making, effective allocation of social resources are of great significance.

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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