上市公司会计信息透明度的影响因素实证分析-会计学专业论文.docxVIP

Subject : Study by Demonstration on Influencing Factor of Accounting Information Transparency of Listed Companies Specialty : Business Management Name : Yuan Wei （Signature） Instructor : Wang Lan （Signature） ABSTRACT Since the global financial crisis outbreak in 2008, most countries improve the accounting information transparency as an important measure to improve financial market environment. In our country，at such new market condition, we must guide the company information disclosure reasonably and improve the public company accounting information transparency, to increase the market information effective supply, improve the efficiency of resource allocation, protect the investor interest and make reputable company gain market premium, it is also the way of sustainable development of Chinese capital market. Therefore, the research related accounting information transparency of listed company is important to Chinese developing capital market. There are six parts in this paper. In first chapter, the author introduces the framework of this paper, which includes the research background and significance, research content and so on. In second chapter, the author introduces domestic and foreign present research situation, review and summarize the relevant accounting information transparency and its influencing factors and the economic consequences of the accounting information transparency. In the third chapter, the author introduces accounting information transparency theory. Chapter four is about the research design, the author introduces the sample selecting process and each variable’s definition in detail. Furthermore, the author establishes regression models for our empirical research and make research hypothesis as well. Chapter five, the author using various analysis method to study the factors of accounting information transparency. In chapter six, the author put forward the research conclusion, and points out the shortcomings of the article. This art