Research on Accounting Information Asymmetry of Listed Company and Solutions
论文作者:51lunwen论文属性:硕士毕业论文 thesis登出时间:2007-03-07编辑:点击率:5377
论文字数:12558论文编号:org200703071202491463语种:英语 English地区:中国价格:$ 66
关键词:ResearchAccounting Information AsymmetryListed Company
Research on
Accounting Information Asymmetry of Listed Company and Solutions
Abstract
The author gives detailed illustration on the content and object of the research. The research comes to the conclusion by analyzing the current situation and causes of accounting information asymmetry that it is a system project to get rid of the accounting information asymmetry of listed company which calls for the cooperation from law and regulations, government watchdogs, securities market, listed companies, the press as well as securities investors.
Theory of Accounting Information Asymmetry: The author analyzes the basic theory of accounting information including the concept of accounting and the importance of the timely, detailed and accurate accounting information. Followed the accounting information asymmetry and the concept of it. At last, lists the main causes for the accounting information asymmetry.
methodology: The author gives detailed illustration of the methodology in this chapter. The qualitative research methodology is mainly adopted in the research and the author gives the detailed illustration of the reasons for adopting qualitative research methodology.
Current Situation of Accounting Information Asymmetry of Chinese Listed Companies. The author describes the serious accounting information asymmetry in Chinese listed companies, especially puts emphasis on the Yuanhua (Xiamen) Fraud which is at the value of RMB 53 billion and tax evasion at the value of RMB 30 billion. Followed the patterns of accounting information fraud: document and ledger fraud, window dressing of financial statements as well as audit reporting fraud. Then the author analyzes the objective and subjective reasons for the accounting information fraud.
Solutions to Accounting Information Asymmetry of Chinese Listed Companies
The author gives analysis on the effective cooperation of various solutions including strengthening the supervision and control from government, strengthening the internal accounting control; separation of function, authorization and approval, effective accounting system, working out perfect laws & regulations, establishing punishment system, establish scientific agreement restrictions and incentive mechanism.
Reflections:The chapter includes the gains from the writing, framework of the
thesis, difficulties in the writing of the thesis and solutions, defects and reflections of the thesis.
Contents
Title Page Page
Acknowledgements
Abstract
Contents
Chapter 1 – Introduction
Chapter 2 – Literature Review – Theory of Accounting Information Asymmetry
Chapter 3 – Methodology
Chapter 4: Discussion – Current Situation of Accounting Information Asymmetry of Chinese Listed Companies
Chapter 5: Recommendation – Solutions to Accounting Information Asymmetry of Chinese Listed Companies
Chapter 6: Reflections
Bibliography
Acknowledgements
Abstract
Chapter 1: Introduction
Chapter 2: 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 Definit
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