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

摘要

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.