Information Disclosure Problems of Listed Company
Preface
The false，inadequate，untimely and irregular accounting information disclosure is the main problem in Chinese listed companies. The reason for it is the beneficial temptation, low cost and imperfect systems. Therefore, a regular accounting information disclosure should be set up，a supervisory system for accounting information disclosure should be established. The list companies should be controlled strongly, and some measures of punishment should be strengthened.
In fact, there were a lot of literatures which talked about the accounting information disclosure, including some specific introduce, existing problems on accounting information disclosure and solutions. However, little literature focused on researching the specific companies and solved the practice problems because most of previous literatures just pointed out the existing problems and solutions conceptualizely, which was very nonobjective and did not have important function in practice.
Meanwhile, all of the literatures made recommendations in a role of a macro environment, which was how to build a health stock market, but little of them really considered the benefit of listed companies. It is not fair. In fact, there are lots of reasons to make some listed companies to disclose false information excluding for their own benefit.
As we know, the information disclosure problem in China is really serious and need to be solved immediately. Therefore, 英语论文网 【http://www.51lunwen.org】this dissertation will focus on the practical solution in information disclosure problems. In addition, this dissertation also focuses on research the practice problems of the listed companies face and make feasible solutions which can be accepted by companies.
While in the process of doing this dissertation, I have received many help and support from a lot of people. I cannot come though my without their help, so I would like to express my sincere thanks and gratitude to them.
First, I really need to give a special thanks to my tutor, Mr. Megana. I do the research on the master’s level for the first time and he gave me many suggestions and guides me carefully and help me to correct my errors during the writing.
At the end, I would give my appreciation to my parents and friends. They helped me a lot in finding samplings and collecting data. Especially, my father provided me many valuable data which helped so much in the dissertation.
STATEMENT OF AUTHENTICITY
I have read the University Regulations relating to plagiarism and certify that this dissertation is all my own work and does not contain any unacknowledged work from any other sources.
WORD COUNT: 19,671
TABLE OF CONTENTS
Preface 1
STATEMENT OF AUTHENTICITY 3
TABLE OF CONTENTS 4
List of Tables and Figures 6
Chapter 1. Introduction 7
Chapter 2. Background 10
2.1 The Definition of Informatio
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