Research on Information Disclosure of Poverty Alleviation Funds of Listed Companies

DOI

10.2991/icmesd-19.2019.35How to use a DOI?

Keywords

Listed companies, Poverty alleviation funds, Information disclosure.

Abstract

This paper takes 372 companies that disclosed the information on poverty alleviation funds in 2017 as the research sample, and analyzes the current situation of information disclosure of poverty alleviation funds in China from three aspects: disclosure level, disclosure of the nature of the company's equity and industry nature, and studies the poverty alleviation funds of listed companies. The information disclosed in the information disclosure is not standardized, and the disclosure content is incomplete. On this basis, it puts forward suggestions on regulating the information disclosure form of poverty alleviation funds of listed companies and the information disclosure content of poverty alleviation funds, so as to improve the information disclosure level of poverty alleviation funds of listed companies and regulate the use of poverty alleviation funds of listed companies.

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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TY  - CONF
AU  - Shun-Yang Yang
AU  - Yun Yuan
PY  - 2019/07
DA  - 2019/07
TI  - Research on Information Disclosure of Poverty Alleviation Funds of Listed Companies
BT  - Proceedings of the 5th Annual International Conference on Management, Economics and Social Development (ICMESD 2019)
PB  - Atlantis Press
SP  - 230
EP  - 237
SN  - 2352-5428
UR  - https://doi.org/10.2991/icmesd-19.2019.35
DO  - 10.2991/icmesd-19.2019.35
ID  - Yang2019/07
ER  -