Analysis on Current Application of Accounting Information for Listed Companies in China

DOI

10.2991/icemet-16.2016.395How to use a DOI?

Keywords

Accounting information; accounting information users.

Abstract

Accounting information refers to the data valuable to investors which may influence the behavior of investors. It is the economic information of corporate value movements, which reflects the investor's right to know and the right of speech. It usually tends to study the usage of accounting information in China from the perspective of supply, but the quality of corporate accounting information is determined by the game between information supplier and demander. In this case, the requests of accounting information users are ignored, so the significance is lost to emphasize reliability and relevance of accounting information. This paper mainly describes the usage of accounting information of listed companies in China by external information users.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Jing Wu
PY  - 2016/05
DA  - 2016/05
TI  - Analysis on Current Application of Accounting Information for Listed Companies in China
BT  - Proceedings of the 2016 International Conference on Economy, Management and Education Technology
PB  - Atlantis Press
SP  - 1722
EP  - 1728
SN  - 2352-5398
UR  - https://doi.org/10.2991/icemet-16.2016.395
DO  - 10.2991/icemet-16.2016.395
ID  - Wu2016/05
ER  -