2002•Journal of China University of Geosciences(Social Sciences Edition)Requires access

Analysis on the Efficiency of Accounting Information Disclosure System in Listed Companies

Tan Hui-fang

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Abstract

Disclosure of accounting information is the bridge between companies and external investors.But to some extent,accounting information is not ture in listed companies and this issue has become more and more serious.This paper describes the objectives of accounting information disclosure, and then investigates the causes which lead to unefficiency of information disclosure in listed companies.Finally,it presents some suggestions of how to improve the efficiency of accounting information disclosure in listed companies.

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Disclosure of accounting information is the bridge between companies and external investors.But to some extent,accounting information is not ture in listed companies and this issue has become more and more serious.This paper describes the objectives of accounting information disclosure, and then investigates the causes which lead to unefficiency of information disclosure in listed companies.Finally,it presents some suggestions of how to improve the efficiency of accounting information disclosure in listed companies.

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Available abstract

Disclosure of accounting information is the bridge between companies and external investors.But to some extent,accounting information is not ture in listed companies and this issue has become more and more serious.This paper describes the objectives of accounting information disclosure, and then investigates the causes which lead to unefficiency of information disclosure in listed companies.Finally,it presents some suggestions of how to improve the efficiency of accounting information disclosure in listed companies.

Key concepts: Accounting, Accounting information system, Business, Accounting standard, Financial accounting

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