English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Plus monthly

Global: Zendy Tools annual

Global: Zendy Tools monthly

Global: Zendy Free Plan

Special reserves are accounting subjects set up by enterprises to extract safety production costs. To a certain extent, the balance of special reserves represents the potential ability to resist safety risks of enterprises. This paper takes 455 listed companies of high-dangerous industries in China Stock Market from 2015 to 2017 as the research samples and the source of the 1,128 observations, and empirically tests the relationship between the company’s special reserve balance and the safety accounting information disclosure level. The research results show that there is a significant positive correlation between the company’s special reserve balance and the safety accounting information disclosure level. From the perspective of the nature of the industry, a group comparison is made, and it is found that the relationship between the special reserve balance and the safety accounting information disclosure level of companies in the mining and processing industry is more significant. This research combines safety accounting information theory and special reserve theory, expands and enriches the research in two fields, and has certain reference value for government regulators and high-dangerous industry enterprises. Keywords—special reserves; safety accounting; information disclosure; high-dangerous industries

Empirical Research on Special Reserve Balance and Safety Accounting Information Disclosure Level in High-dangerous Industries