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On the accounting information disclosure of listed companies

Author: YanXinMei
Tutor: TangYuHua
School: Xiamen University
Course: Accounting
Keywords: Accounting information disclosure listed company
CLC: F275
Type: Master's thesis
Year: 2001
Downloads: 613
Quote: 2
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Abstract


Accounting information’s disclosure of listed companies includes prospectuses for floating shares > listing announcements, Its quality calls for reliability > relevancy and transparency 0 But in the present there are many problems in information’s quality ^ relevant transactions and debt restructuring 0 Causes of problems can be found in the following respects: false information, imperfections in low, accountants’ disqualification and influence of market. Moreover, new standards and policies -> sustainable development >. enter the WTO and intellectual economy are making new requests for accounting information’s disclosure of listed companies. To make sure that accounting information is real and complete, these measures should be taken: 1. Crack down on disclosure of false information. 2. Bring the new standards and policies into effect. 3. Reinforce internal management of listed companies. 4. Strengthen the supervision of government and society to listed companies.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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