上市公司会计信息披露质量评价的研究.pdf

Abstract Fromthe1960s．thedisclosureofinformationonlisted startedtobecomethe companies of abroad．Until1994，our theresearchofinformationdisclosure． objectstudy countryappeared Afterten of constructioninforillationdisclosure yearsdevelopment，the system，themandatory distributed disclosureof disclosureof disclosureof information，voluntaryinformation，and in allof informationhada anddemonstrationareas．ButthesesCallnot rapiddevelopmenttheory of withoutthe informationdisclosure． quality goalong upgrading should and Onthe market,the information capital accounting undergoneproduction disclosurebeforebusinessUSersaccesstoinformation．Thedisclosureofinformationare aspects tothe someadditional information market，which unique capital give accounting quality as and so the of characteristics，such understandable，and timely,integrity on．Generallyconcept ofinformationdisclosureformedtheabove．mentioneditsthe quality by aspects．andgeneral of informationcharacters． descriptionaccounting Informationdisclosureisthecornerstoneofthestable ofthesecurities development market， of marketshasbecomea information informationdiscl