Author(s)

Xiaoxue Yan ¹

Affiliation(s)

¹ Zhengzhou Electric Power College, Zhengzhou, Henan, 450000, China

Corresponding Author

Xiaoxue Yan

ABSTRACT

Throughout the capital market, accounting and accounting information is extremely important, accounting information disclosure of listed companies directly affects the stable and healthy development of the whole capital market. Due to the limitations of accounting information itself, the deviation of corporate governance structure and the objective difference in the comprehensive quality of practitioners, the accounting information disclosure of listed companies in the capital market has problems such as lag, one-sidedness, passivity and inauthenticity, and increases the possibility of asymmetric information risk in the capital market. The key to the quality of accounting information disclosure lies in whether the disclosure is true and reliable, whether the disclosure is sufficient and timely, and whether the disclosure is fair among the objects. Therefore, it is necessary to crack down on accounting information fraud in the capital market, strictly standardize and improve the accounting information disclosure system in the capital market, and constantly strengthen the establishment of accounting information disclosure standards for the existing listed companies and the construction of disclosure supervision standard system to ensure the interests of investors. 

KEYWORDS

Capital market; listed company; accounting information; disclosure

CITE THIS PAPER

Xiaoxue Yan, Research on the Accounting Information Disclosure of Listed Companies in the Capital Market-Accounting Logic Based on the Capital Market. Accounting and Corporate Management (2023) Vol. 5: 81-86. DOI: http://dx.doi.org/10.23977/acccm.2023.050509.

REFERENCES

[1] Rao Gang, Jin Yuan. This is accounting: the accounting logic of capital markets [M]. Beijing: Law Press, 2019, 1-112. 
[2] Ma Jinghao. The way of accounting—the logic and feelings of accounting [M]. Lixin Accounting Press, 2017, 3-45. 
[3] Li Xiaodong. Accounting logic in capital markets-from rule logic to information flow logic [M]. Tsinghua University Press, 2014, 119-146. 
[4] Jin Chenglong, Chen Meihui, Zeng Xiaoqing. Capital market accounting research-theoretical framework and empirical evidence [M]. Dongbei University of Finance and Economics Press, 2015, 432-467. 

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