Proceedings of the 5th Annual International Conference on Management, Economics and Social Development (ICMESD 2019)

The Basic Connotation and Theoretical Logic of the Effectiveness of Biological Assets Information Disclosure

Authors
Zi Han, Gang Fu
Corresponding Author
Gang Fu
Available Online July 2019.
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/).

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Volume Title
Proceedings of the 5th Annual International Conference on Management, Economics and Social Development (ICMESD 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
July 2019
ISBN
10.2991/icmesd-19.2019.28
ISSN
2352-5428
DOI
10.2991/icmesd-19.2019.28How to use a DOI?
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  -