scholarly journals Research on the Quality of Acconuting Information Disclosure of Listrd Companies in China

2020 ◽  
Vol 2 (1) ◽  
Author(s):  
Danyun Chen

<p align="justify">As the main executor of accounting information disclosure, listed companies are more likely to be favored by investors, suppliers, management departments, the public and other stakeholders. They will also be better than non listed companies in the performance of corporate social responsibility, and will disclose more information in the disclosure of environmental accounting information. The information of listed companies is relatively open and transparent. The annual major events public, annual report, interim report, interim report and environmental report are published on the corresponding websites for the convenience of information collection and collation. The quality requirement of accounting information is to meet the needs of stakeholders, so that they can make correct decisions with the useful information. However, there are some problems in the disclosure of accounting information due to the imperfection of the relevant system and the inadequate supervision.</p>

2018 ◽  
Vol 10 (7) ◽  
pp. 2136 ◽  
Author(s):  
Ming Li ◽  
Anning Tian ◽  
Shuyi Li ◽  
Xiaoyu Qi

2021 ◽  
Vol 237 ◽  
pp. 02012
Author(s):  
Hong Li

The coal industry plays a pivotal role in China’s energy industry, which not only brings about rapid economic growth but also causes serious ecological environmental problems. This paper selects 25 listed companies in the coal mining and washing industry as the research objects to analyse the current situation and problems of environmental accounting information disclosure. This paper puts forward some suggestions for improving the environmental disclosure, so as to provide reference for promoting the transformation and upgrading of the coal industry.


2019 ◽  
Vol 4 (4) ◽  
pp. p200
Author(s):  
Yao Ziyang

This paper takes the balanced panel data of 376 A-share listed companies in 2010-2016 as a sample, and makes the quality of Corporate Social Responsibility (CSR) information disclosure as the research entry point. Based on the two-stage method, this paper tests the relationship between the quality of CSR information disclosure and the speed of capital structure adjustment of Chinese listed companies by using the difference-GMM. Empirical research shows that the higher the quality of CSR information disclosure, the faster the rate of capital structure adjustment. However, the speed of capital structure adjustment of non-state-owned enterprises is more sensitive to the quality of CSR information disclosure than that of state-owned enterprises.


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