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The theories and concept about “why companies report non-financial information+Important role of institutional investors

论文作者:留学生论文论文属性:学期论文 termpaper登出时间:2011-03-27编辑:anne点击率:6273

论文字数:3000论文编号:org201103271504024055语种:英语 English地区:英国价格:$ 33

关键词:financial informationCorporate GovernanceCorporate Accountability

1. Introduction
Fama and Laffer(1971, 290), and Wallace(1980, 279) pointed out that the non-financial information disclosure would bring three benefits for financial markets: firstly, it reduces the information asymmetry in the market, improves accuracy of decision-making; secondly, reduces the uncertainty of investors, 留学生会计论文代写and the risks for investors; thirdly, reduces transaction costs, increases business profits. Non-financial information has three role: explanatory, supplementary and constructive. But domestic scholars has not reached a consensus of the definition and content of non-financial information. Most scholars believe that non-financial information should disclose the contents of the operating performance indicators, management analysis and discussion, forward-looking information, background information. However, accounting policy choice, social responsibility (general), sustainable development and the information reflecting the core competitiveness should be included in non-financial information disclosure, there has a different view. As we know, Listed companies voluntarily disclosed information intend to demonstrate the company's "core competencies" and "competitive advantage".
2. Legitimacy theory
2.1.  Agency theory.
2.2.  Stakeholder theory.
3. Political-economy of accounting explanations
3.1. Decision-making view.
3.2. Cost-benefit principle.
3.3.  Sustainable Development theory.
4. Conclusion
References:
David J. Campbell. 2000. Legitimacy theory or managerial reality construction? Corporate social disclosure in Marks and Spencer Pic corporate reports, 1969-1997.
Accounting Forum 24 (1) : 80-101.
Charles H. Cho, Dennis M. Patten. 2007. The role of environmental disclosures as tools of legitimacy: A research note. Accounting, Organizations and Society 32: 639–647.
Watts, R. L. and Zimmerman, J. L. 1986. Positive Accounting Theory. NJ: Prentice Hall.
Freeman, IL. 1983. Strategic Management a Stakeholder Approach. Advances m Strategic Management:31---60.
Geng li. 2007. Study on Non-financial InformationDisclosure of Listed Companies. Master's degree thesis of Shenyang Agricultural University.
Fama, E. F., and A. B. Laffer. 1971. Information and capital markets. Journal of Business, (44): 289- 298.
Wallace, W. A. 1980. The Economic Role of the Audit in Freeand Regulated Markets. New York: Touche Ross & Co., 278- 283.

1. Introduction
During the development of Institutional investors , it makes the company pay more attention to the interests of stakeholders, whether the stock market stakeholders (such as shareholders and the company's main capital suppliers), or product market stakeholders (such as the company customers, suppliers , local communities and trade unions), and the organization of stakeholders (such as all employees, including managers and general employees). Accounting paper留学生论文代写Because the controlling shareholder almost can control all managers, there are some conflict between the outside shareholders and the controlling shareholder(Shleifer and Vishny 1986, 96). As an outside shareholder, institutional investors is different from controlling shareholder, they can check and balance on the controlling shareholders, thereby they can protect the interests of stakeholders. OECD mentioned in the report in the years of 2000, 2001: "Another emerging trend is trade unions raised enthusiasm in Corporate Governance," " in recent years, socially responsible i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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