Analysis on Voluntary Disclosure of Accounting Information for Listed Companies in China
Abstract
This article is divided into three parts. Firstly, it expounds the concept of voluntary disclosure of information and relating ideas; secondly, on the basis of the first part, it analyses the current situation of voluntary disclosure in the Chinese market as well as the existing problems, such as, unwillingness of voluntary disclosure, inadequate disclosed content and unregulated disclosure. Finally, corresponding countermeasures to improve voluntary information disclosure are put forward, namely, to strengthen supervision and to complete the corporate governance structure. The countermeasures are designed to improve the quality of voluntary disclosure and facilitate scientific decision-making for investors and other stakeholders, so as to promote the capital market to be healthier and more sustainable.
Key words: Listed company; Voluntary disclosure of accounting information; Countermeasure
Keywords
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PDFDOI: http://dx.doi.org/10.3968/%25x
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