Studies on Accounting Information Disclosure in China

被引：0

作者：

Wang, Yiming ^{[1
]}

Huang, Yushu ^{[1
]}

机构：

[1] Xiamen Univ, Dept Publ Econ, Xiamen, Peoples R China

来源：

INTERNATIONAL CONFERENCE ON ENGINEERING AND BUSINESS MANAGEMENT (EBM2011), VOLS 1-6 | 2011年

关键词：

accounting information disclosure; game theory; supervision;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In this paper, we study the games between the corporations who disclose the accounting information and the regulatory authorities. The game theory is applied to analyze the distortion of accounting information in China. We identify the deficiencies in China's current accounting mechanisms, and introduce a new mechanism for the Government to manage the distortion of accounting information, and provide a strategy for the enterprises to disclose accounting information.

引用

页码：1783 / 1786

页数：4