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留学生会计专业assignment写作范文

论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2017-01-31编辑:cinq点击率:2318

论文字数:2000论文编号:org201701311232378631语种:英语论文 English地区:美国价格:免费论文

关键词:会计代写assignment留学生作业

摘要:本文是留学生会计专业assignment写作范文,主要内容是讲述会计学科的主要目的,已经会计信息披露的相关作用以及影响。

会计的主要目的是提供信息,以帮助那些使用这些信息作出更明智的决定
The primary aim of Accounting is to provide information to help those using this information to make more informed decisions

信息披露主要是指行动,通过招股说明书,采取公开上市的公司公告、定期报告、临时报告等形式向投资者披露公司的相关信息和公众。投资者和公众具有访问此信息可以把信息作为作出更明智的决策的主要依据。然而,在信息披露制度建立后,会计信息舞弊的运用却频频发生,很多人质疑信息披露的有效性。本文首先阐述了信息披露的有效性的理论基础,与安然事件结合,探讨导致信息披露失败的原因,并尝试对信息披露的有效性给出了结论。

1.0 Introduction 简介
Information disclosure mainly refers to the actions that public companies take by using prospectus, listing announcement, periodic reports, interim reports and other forms to disclose company-related information to investors and the public (Rimerman, 1990). Investors and the public having an access to this information can take the information as the main basis for making more informed decisions (McCaslin and Stanga, 1986). However, after the establishment of information disclosure system, the use of accounting information fraud has occurred frequently, many people questioned the effectiveness of information disclosure (International Accounting Standards Board, 2010). This essay first explains the theoretical basis of the effectiveness of information disclosure, then combined with the case of Enron to discuss the reasons leading to the failure of information disclosure, and finally it is tentative to give conclusions on the effectiveness of information disclosure.

2.0 Main body 正文
2.1 Literature review
2.1.1 The theory of efficient market hypothesis 
According to the classification of available information, efficient market hypothesis divides the capital market into three categories: weak form efficiency, semi-strong form efficiency, and strongly form efficiency (Ţiţan, 2015). Ţiţan (2015) argues that efficient markets are ideal because in such markets, as information is shared by each investor and no one can use information to generate excess returns, information-based speculation ceases to exist and it gives full play the role of resource allocation function of securities market. However, in reality, information obtained by investors is always different, theoretically effective market can not exist, the market in reality is closer to a weak form efficiency or a semi-strong form efficiency market. The existence of information disclosure system allows investors to obtain high-quality financial information related to enterprises as soon as possible in order to make more informed decisions, so that the efficiency of the securities market is improved, making a weak form efficiency or a semi-strong form efficiency market is possibly close to the state of an effective market.

2.1.2 Information asymmetry theory
In securities market, the phenomenon of information asymmetry is widespread, the uneven distribution of information makes stock price unable to reflect the real business situation of a company, and information asymmetry causes adverse selection and moral hazard, which exacerbates inefficiency of securities market (FRC, 2012). In securities market, according to the theory of information asymmetry, raisers and investors have different information, leading to that the value of corporate stock can not be properly reflected (FASB. 2010), so that good companies withdraws from securities market, and bad companies are still in the market . To solve this vicious cycle, information disclosure is the only way, by requiring listed companies to disclose info论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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