上市公司自愿性会计信息披露问题探讨——以紫金矿业为例.pdfVIP

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2017-09-16 发布于安徽
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上市公司自愿性会计信息披露问题探讨——以紫金矿业为例.pdf

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目录 0. 引言···························································································1 0.1 选题的意义和背景···································································1 0.2 国内外文献综述····································································1 0.2.1 国外文献综述··································································1 0.2.2 国内文献综述··································································3 0.2.3 文献述评········································································5 0.3 研究思路与方法······································································6 0.4 基本框架···············································································7 0.5 创新点与不足·········································································7 1. 上市公司自愿性会计信息披露相关概述和理论基础·······························9 1.1 自愿性会计信息披露相关概述·····················································9 1.1.1 自愿性会计信息披露概念···················································9 1.1.2 自愿性会计信息披露的基本原则·········································10 1.1.3 上市公司自愿性会计信息披露的主要内容·····························11 1.2 自愿性会计信息披露的理论基础·················································11 1.2.1 有效市场假设理论···························································11 1.2.2 契约理论······································································12 1.2.3 信息不对称理论·····························································13 2. 紫金矿业自愿性会计信息披露的情况介绍·········································14 2.1 紫金矿业集团股份有限公司背景介绍·········································14 2.2 紫金矿业自愿性会计信息披露的内容·········································14 2.2.1 经营数据和产品信息分析··················································15 2.2.2 关联方交易信息披露·······················································18 2.2.3 高管薪酬信息披露··························································20 2.2.4 重大事故信息