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我国中小板上市公司会计透明度的影响因素分析论文
Abstract
On May 17, 2004, the SME board in Shenzhen Stock Exchange formally
established, it marks the official start of the second board market. And small
businesses have their own financing channels. In recent years, small board market
have rapid development and improvement both from the number and the scale.
However, the accounting transparency of small board listed companies is not
satisfactory. Due to the lack of transparency of accounting information, the
manipulation in securities market and the insider trading is widespread. The quality of
accounting information is worrying. Especially in these years, minority shareholders’
activism due to the deficient transparency of the accounting information misleads the
investors and harms their interest.
In a theoretical sense, by the method of combining normative and empirical
research, to explore the influencing factors that affect accounting transparency of the
small board listed companies. It is a basis for establishing a comprehensive
accounting transparency evaluation system; In a practical sense, a high level of
accounting transparency can solve the problem of asymmetric information between
listed companies and investors, and to protect the interests of investors. Therefore, it
is of great importance to find out the factors which gives rise to the accounting
transparency.
This paper firstly talks about the background of the research, final objective, and
the research methods. Relevant documents from China and abroad are reviewed as
well. Based on the previous relevant work, and combined with
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