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Evaluation of the Accounting Information Truth Degree

Author: LiJinZhong
Tutor: SongLi
School: Shenyang University of Technology
Course: Accounting
Keywords: Accounting Information Fidelity Fuzzy Evaluation
CLC: F233
Type: Master's thesis
Year: 2005
Downloads: 269
Quote: 2
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Abstract


The Public Company Accounting fraud is a common phenomenon in today's global stock market. It is not only causing huge losses to investors, but also for the rational allocation of resources and the healthy development of the securities market has a great deal of harm. China's securities market in the planned economy in the process of transition to a market economy, the dual character of the transition economies and emerging capital markets decided that there is a considerable gap between China's securities market from a line with the norms of the law of the market economy run market. In this market environment, accounting fraud is more serious. Therefore, the identification and evaluation of important issues of the theory and practice of accounting information of listed companies. Based on this, in-depth study on how to evaluate the fidelity of accounting information, the text is divided into seven parts: the first part is the introduction, the main background of this study, the significance of the topic, research ideas, as well as research and innovation. The second part of the overview of the accounting information fidelity evaluation system, including the evaluation of the main evaluation object, the basic steps of the evaluation, and the evaluation methods brief. The third part is the focus of the writing of this article. Based on the essential characteristics of accounting information fidelity and its influencing factors, this article from the four dimensions of the operating conditions, corporate governance, financial reporting features, major shareholders and management behavior, the establishment of a four-level indicators, 17 secondary indicators 75 three indicators accounting information true evaluation index system. In order to facilitate the evaluation of the main indicators for evaluation, detailed indicators of evaluation criteria were developed quantitative indicators and qualitative indicators. The fourth part, using AHP to determine the index weights. The fifth part, the establishment of a the accounting information fidelity fuzzy comprehensive evaluation model. Part VI, the use of fuzzy comprehensive evaluation method empirical evaluation Zhengbaiwen 1998 annual accounting data. Part VII Conclusion, summarizes the results of this study, practical significance, and analysis of the study limitations, and pointed out the direction of future research. It should be noted that the article only made a preliminary exploration of the accounting information fidelity evaluation studies, both in the choice of indicators designed to evaluate standard formulation and evaluation methods, there are still some immature, and therefore need further The study, to be amended and improved.

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