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 论文编号：
lw200703071202491463 |
| 论文属性：
thesis |
| 论文语言：English |
| 论文国家：China |
| 登出日期： 2007-03-07 |
| 字数： 12558 |
| 源程序：
无 |
| 价格：
150 |
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| 论文大纲，目录 |
| 关键词搜索：Research Accounting Information Asymmetry Listed Company |
Literature Review– Theory of Accounting Information Asymmetry
2.1 Accounting Information
2.1.1 Concept of Accounting Information
2.1.2 Demand for Accounting Information
2.1.3 Supply of Accounting Information
2.1.4 Contents and Scope of Accounting Information
2.1.5 Carrier of Accounting Information
2.2 Accounting Information Asymmetry
2.2.1 Concept of Accounting Information Asymmetry
2.2.2 Main Manifestation of Accounting Information
Chapter 3: Methodology
3.1. Qualitative research method
3.1.1 Definition of qualitative research method
3.1.2 Process and methods of qualitative research
3.1.3 Points for attention of qualitative research
3.1.4 The application scope of qualitative
3.1.5 The characteristics of qualitative research
3.1.6 Test on the reliability of qualitative analysis
3.2 The comparative research method for dissertation
3.2.1 Definition of comparative research method
3.2.2 Classification of the comparative research method
3.2.3 Classified comparative method
3.3 Advantage of the comparative research method for dissertation
Chapter 4: Discussion – Current Situation of Accounting Information Asymmetry of Chinese Listed Companies
4.1 Asymmetry in Accounting Information is Serious in Chinese Listed companies
4.2 Main Types of Accounting Information Asymmetry in Chinese Listed Companies
4.2.1 Making Fraud in Ledger
4.2.2 Window Dressing of Financial Statements
4.2.3 False Audit Reports
4.3 Reasons for the Asymmetry in Accounting Informa英语论文网 【http://www.51lunwen.org】tion in Chinese Listed Companies
4.3.1 Objective Reasons
4.3.2 Subjective Reasons
4.4 Harms from Accounting Information Asymmetry in Chinese Listed Companies
Chapter 5: Recommendation – Solutions to Accounting Information Asymmetry of Chinese Listed Companies
5.1 Accounting Supervision from Government Authorities
5.2 Internal Accounting Control for Listed Companies
5.2.1 Separation of Function
5.2.2 Authorization and Approval
5.2.3 Effective Accounting System
5.2.4 Strengthening Internal Supervision and Control
5.3 Put Emphasis on Control System of Accountants
5.4 External Accounting Supervision for Listed Companies
5.5 Working out Perfect Laws & Regulations, Establishing Punishment System (15)
5.5.1 We should stipulate the civil liabilities of liable principle parts and make it operational as soon as possible in securities law and relative laws and regulations.
5.5.2 To change the method of the burden of proof. In current civil action, the plaintiff usually assumes the onus propend (burden of proof) that is “The burden of proof is upon him who affirms, not upon him who denies.”
5.5.3 Supplementing Punishment Clauses
5.6 Establish Scientific Agreement Restrictions and Incentive Mechanism
5.6.1 To Establish agreement restriction system
5.6.2 The improvement of agreement incentive mechanism should establish effective agreement incentive mechanism encouragement system based on the business performance so that the objective function of operators is tending towa
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