Open AccessResearch on the Quality of Acconuting Information Disclosure of Listrd Companies in China
Author(s) -
Chen Dan-yun
Publication year - 2020
Publication title -
probe-accounting, auditing and taxation
Language(s) - English
Resource type - Journals
ISSN - 2661-393X
DOI - 10.18686/aat.v2i1.1297
Subject(s) - business , interim , accounting , accounting information system , collation , annual report , quality (philosophy) , china , information quality , public disclosure , public relations , information system , political science , mechanical engineering , linguistics , philosophy , epistemology , engineering , law
As the main executor of accounting information disclosure, listed companies are more likely to be favored by investors, suppliers, management departments, the public and other stakeholders. They will also be better than non listed companies in the performance of corporate social responsibility, and will disclose more information in the disclosure of environmental accounting information. The information of listed companies is relatively open and transparent. The annual major events public, annual report, interim report, interim report and environmental report are published on the corresponding websites for the convenience of information collection and collation. The quality requirement of accounting information is to meet the needs of stakeholders, so that they can make correct decisions with the useful information. However, there are some problems in the disclosure of accounting information due to the imperfection of the relevant system and the inadequate supervision.