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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Published in | Applied Mechanics and Materials Vol. 446-447; no. Advanced Research in Material Science and Mechanical Engineering; pp. 1309 - 1313 |
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Main Authors | , |
Format | Journal Article |
Language | English |
Published |
Zurich
Trans Tech Publications Ltd
01.11.2013
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Subjects | |
Online Access | Get full text |
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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. |
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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 |