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《Accounting Research》 2001-07
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The Institutional Arrangements and the Quality of Accounting Information:A Case Study

Liu Feng  
Based on the case of HGIC, this paper discusses the institutional arrangements which spur the demand for and supply of accounting information with low quality,especially illegally false accounting information in China. This paper tend to suggest that in stead of urging for the high quality of accounting information,the current institutional arrangements,especially loose enforcement,induce illegal fake accounting information. Therefore, improving quality of accounting information should focus both on the setting of scientific accounting standards and rigid enforcement of relating laws.
【Key Words】:
【Fund】: 教育部青年教师奖励基金
【CateGory Index】: F233
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【Citations】
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1 Huang Zhizhong & Chen Long;An Empirical Analysis of Earnings Behavior in Chinese Stock-listed Firms[J];Economic Research Journal;2000-12
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