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Title: Quality Research on Voluntary Accounting Information Disclosure of Listed Company
Source: International Conference on Engineering and Business Management 2012(Part 3 Engineering and Project Management) (pp 1897-1901)
Author(s): Lin Zhang, School of Accounting, Harbin University of Commerce, Harbin, China, 150028
Jia Wang, School of Accounting, Harbin University of Commerce, Harbin, China, 150028
Abstract: Voluntary accounting information disclosure of listed company is based on the company’s image, investor relations and other motives, according to their willingness to initiatively disclosure to the relevant organizations and public of the accounting information which is different from the mandatory accounting information. Voluntary disclosure of accounting information can increase the transparency of company and improve the investment value and can also reduce the cost of financing and the financing risks in the market. The articles selected 109 listed companies from chemical and chemical fiber industry as a research sample of 2010, by building a voluntary accounting information disclosure index method, do an empirical study on the impact of voluntary disclosure of the factors and draw the relevant conclusions that provide a reference to voluntary accounting information disclosure standards.
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