上市公司会计信息透明度影响因素分析-企业管理专业论文.docxVIP

上市公司会计信息透明度影响因素研究 上市公司会计信息透明度影响因素研究 IV IV academic research on the basis of accounting information, I have to define the concept of transparency. I think, the transparency of information is the requirement should be made, and it is an accounting environment, the stock market is closely related to, so I think about the transparency of information should be combined with the actual situation which should not be generalized, and should subscribe to all areas of differences in concepts of tolerance, the better accounting information of the concept of transparency. Accounting information and transparency of the quality of accounting information of research and development of comprehensive, it is a more comprehensive concept. Accounting information for its transparency is a product risk degrees, the financial position, and related matters really, it is a general description of the idea of accounting information. Absolutely transparent accounting information does not exist, and the people require of accounting information is also a relatively transparent. Accounting information and transparency of information from different user needs and cost efficiency of the principles of the information is disclosed, and the use of information between the results of the game. Chaper Two, Review and analysis of the present document. Review the accounting information about the transparency of the numerous research and analysis of our accounting information in the transparency of the status quo. At present our accounting information in the overall level of transparency is not high, it performed as: first, accounting information disclosed no initiative; second, accounting information disclosure being randomness; third, accounting information disclosure lag; fourth, accounting information disclosure untrue; and the last, Accounting information disclosure not fully. Chaper Three, The transparency of theoretical analysis information. This chapter in two parts, the fi