The Disclosure Mode Selection of Accounting Information Based on Corporate Management Structure

The disclosure modes of accounting information in different countries vary in some degree because of different governance structures. In China, the stock right of the governance structure is concentrated and controlled in the hands of the managers, which makes a result of a serious state of informat...

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Bibliographic Details
Published inApplied Mechanics and Materials Vol. 446-447; no. Advanced Research in Material Science and Mechanical Engineering; pp. 1309 - 1313
Main Authors Guan, Jin Hua, Wu, Tao
Format Journal Article
LanguageEnglish
Published Zurich Trans Tech Publications Ltd 01.11.2013
Subjects
Accounting
Asymmetry
China
Company structure
Corporate structure
Materials selection
Raw materials
Corporate Governance Structure
Compelling Disclosure
Accounting Information Disclosure
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Summary:The disclosure modes of accounting information in different countries vary in some degree because of different governance structures. In China, the stock right of the governance structure is concentrated and controlled in the hands of the managers, which makes a result of a serious state of information asymmetry. So, we should choose the disclosure mode that puts compelling disclosure first and voluntary one second in our country.
Bibliography:Selected, peer reviewed papers from the 2013 2nd International Conference on Mechanics and Control Engineering (ICMCE 2013), September 1-2, 2013, Beijing, China
ObjectType-Article-2
SourceType-Scholarly Journals-1
ObjectType-Feature-1
content type line 23
ISBN:9783037859087
3037859083
ISSN:1660-9336
1662-7482
1662-7482
DOI:10.4028/www.scientific.net/AMM.446-447.1309