The Basic Connotation and Theoretical Logic of the Effectiveness of Biological Assets Information Disclosure
- DOI
- 10.2991/icmesd-19.2019.28How to use a DOI?
- Keywords
- Biological assets, Information disclosure effectiveness, Economic logic, Accounting logic.
- Abstract
The purpose of accounting information disclosure is to meet the needs of stakeholders for decision-making, which is also the fundamental criterion for evaluating the effectiveness of information disclosure.The specificity of biological assets makes their effective information disclosure complex. The effectiveness of biological asset information disclosure is reflected through the sufficiency, timeliness, authenticity, accuracy and completeness of biological asset information disclosure.By constructing a theoretical analysis framework for the effectiveness of biological assets disclosure, this paper analyzes how economic phenomena affect enterprise value and stock value from two aspects: economic logic relationship and accounting logic relationship.
- Copyright
- © 2019, 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/).
Cite this article
TY - CONF AU - Zi Han AU - Gang Fu PY - 2019/07 DA - 2019/07 TI - The Basic Connotation and Theoretical Logic of the Effectiveness of Biological Assets Information Disclosure BT - Proceedings of the 5th Annual International Conference on Management, Economics and Social Development (ICMESD 2019) PB - Atlantis Press SP - 188 EP - 193 SN - 2352-5428 UR - https://doi.org/10.2991/icmesd-19.2019.28 DO - 10.2991/icmesd-19.2019.28 ID - Han2019/07 ER -