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

Tao Wu; Jin Hua Guan

doi:10.4028/www.scientific.net/AMM.446-447.1309

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HomeApplied Mechanics and MaterialsApplied Mechanics and Materials Vols. 446-447The Disclosure Mode Selection of Accounting...

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

Abstract:

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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Periodical:

Applied Mechanics and Materials (Volumes 446-447)

Pages:

1309-1313

DOI:

https://doi.org/10.4028/www.scientific.net/AMM.446-447.1309

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Online since:

November 2013

Authors:

Tao Wu, Jin Hua Guan

Keywords:

Accounting Information Disclosure, Compelling Disclosure, Corporate Governance Structure

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References

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