南京中北股份有限公司会计信息披露违规问题分析.pdfVIP

目 录 0. 引言······················································································································1 0.1 研究背景和意义··························································································1 0.1.1 研究背景·····························································································1 0.1.2 研究意义·····························································································1 0.2 文献综述·····································································································2 0.2.1 国外研究现状·····················································································2 0.2.2 国内研究现状·····················································································4 0.2.3 研究现状评述·····················································································5 0.3 研究思路与方法··························································································5 0.4 论文基本框架······························································································6 1.上市公司会计信息披露概述···············································································8 1.1 上市公司会计信息披露界定·······································································8 1.1.1 上市公司会计信息披露的概念·························································8 1.1.2 上市公司会计信息披露的原则·························································9 1.2 会计信息披露的理论基础··········································································9 1.2.1 委托代理理论·····················································································9 1.2.2 信息不对称理论··············································································10 1.2.3 有效市场理论··················································································11 1.3 我