Research on Comparison of Accounting Information Disclosure Level Between Listed Companies

摘要

Accounting information disclosure of listed companies is the major source of market information.Investors use accounting information provided by listed companies to understand the company's financial position and operating results, investment prospects analysis, thus to make investment decisions, guide the flow of capital, and achieve the optimal resources allocation.Therefore, information disclosed by listed companies not only relates to investors' interests, but also affects the vigorous and organized development of the financial market.This paper selected part of the listed companies in Henan province, compared the accounting information disclosure level and found that the incompleteness of disclosure of information exists, mainly historical information is disclosed, the materiality and usefulness the accounting information is low, and a number of listed companies do not pay enough attention to the importance of accounting information disclosure.Lastly this paper suggested the countermeasures to the problems found so as to improve listed companies' accounting information disclosure.