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Research on the Quality of Accounting Information Disclosure of Listed Companies

Yuan Li

Abstract


With the rapid growth of China's economy and the continuous improvement of the social level, the number and scale of listed companies are also growing rapidly. Despite the continuous development of China's economy, the listed companies in China are faced with difficulties due to the imperfect system, unreasonable structure and quality problems of accounting information disclosure. Accounting information disclosure is an indispensable force in economic activities. Investors can rely on the information disclosed by it to make correct investment decisions, reduce transaction costs in the market, and promote the healthy development of market economy and the normal operation of society. The improvement of the quality of accounting information disclosure plays a vital role in the development of listed companies, so China's listed companies should always carry the concept of improving the quality of accounting information disclosure throughout the development of the company. This paper discusses the status quo of information disclosure quality of listed companies in China, analyzes the main existing problems, and puts forward countermeasures to improve the quality of accounting information disclosure of listed companies in view of the existing problems, hoping to play a certain positive impact on the development of information disclosure quality of listed companies in China.

Keywords


Listed Companies; Accounting Information; Disclosure Issues; Quality

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References


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DOI: http://dx.doi.org/10.18282/ff.v10i4.2218

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