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上市公司会计信息披露质量问题研究

更新时间:2018-08-25
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上市公司会计信息披露质量问题研究

摘要:上市公司会计信息披露是证券市场持续稳定发展和有序发展的关键,是市场连续性和有效性的保证。在当今市场经济中,信息披露问题层出不穷,既制约着经济发展,又损害了投资者的利益,因此,上市公司的信息披露行为受到严格管制。增加信息公开的真实性成为当代社会的热门话题,迫切需要更多切实可行的措施来解决这些问题。因此本文详细分析了上市公司会计信息披露质量存在的问题,并对相关问题及解决方案和解决方案进行了合理分析。
关键词:上市公司 会计信息披露 可靠性 相关性
Abstract :The disclosure of accounting information of listed companies is the key to the sustained and stable development and orderly development of the securities market, and is the guarantee of market continuity and effectiveness. In today's market economy, the problem of information disclosure is endless, which not only restricts economic development, but also damages the interests of investors. Therefore, the information disclosure behavior of listed companies is strictly regulated. Increasing the truthfulness of information disclosure has become a hot topic in contemporary society. There is an urgent need for more practical measures to solve these problems. Therefore, this paper analyzes in detail the problems existing in the disclosure quality of listed company accounting information, and makes a reasonable analysis of related issues, solutions and solutions.
Keywords:Listed company  Accounting Information Disclosure  Reliability  Correlation