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《Accounting Research》 2003-05
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Questionnaire Survey Analysis on Cost and Benefit about Listed Company Information Disclosure and Investor Information Obtaining

Zhou Qinye,Lu Zonghui & Jin ying  
This article is dedicated to analyzing the cost-benefit level during the information disclosure procedure by listed companies and in the investors'process of obtaining information.Results show that the cost of information disclosure born by listed companies has been rising continuously during these years.On the side of investors,they pay quite a lot to obtain published information and this cost has risen.Investors consider the following documents as key information for their decision making-annual reports,announcements on profit distribution and capitalization of capital reserves,prospectus for IPOs and secondary public offerings and pronouncement on shares issue.In periodical reports,items to which investors pay most attention include major financial ratios in interim report,abstract on accounting data and business data in annual reports,changes in number of shares and composition of shareholders and financial reports.For institutional investors,those most relevant financial data are growth ratio,profitability ratio and earnings quality.
【CateGory Index】: F275
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Chinese Journal Full-text Database 10 Hits
1 CHEN Wen-bin~1 CHEN Chao~2 (1.School of Economics & Management,Tsinghua University,Beijing 100084,China; 2.Chinese Finance an Enterprise Research Center,North.bridge University of Califormia,Califormia,U.S.A.);Corporate Information Disclosure:the Case of Utilizing IPO Proceeds[J];Commercial Research;2007-04
2 LI Xiang,LIN Shu(Department of Accounting,Nanjing University,Nanjing 210093,China);Managerial Accounting Information Disclosure and its Market Identification:Evidence from Chinese Security Market[J];Journal of Finance and Economics;2007-07
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4 YANG Wu-qi,HU Fang(Accounting School,Shijiazhuang University of Economics,Shijiazhuang 050031,China);Financial Report Model in an Enterprise:Reform and Suggestions[J];Geological Technoeconomic Management;2005-02
5 HU Guang(Hu'nan Radio and TV University, Changsha Hu'nan China 410004);Research on the Problems of Compulsory Accounting Disclosure[J];Journal of RTV University(Philosophy & Social Sciences);2005-03
6 LI Xiao-dong(1.Zhengzhou Institute of Aeronautical Industry Management,Zhengzhou,Henan,450052,China;2.Zhongnan University of Economics and Law,Wuhan,Hubei,430073,China);System Defects,Disclosure Choices and Cognitive Limits:an Analytical Framework of Accounting Information Transmission[J];Economic Management;2008-08
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8 Pan Yan & Xin Qingquan;Unscrambling Corporation Information Needs[J];Accounting Research;2004-12
9 Li Minghui and Qu Xiaohui;A questionnaire survey of legal responsibility for fraudulent financial reporting[J];Accounting Research;2005-05
10 Wang Xiongyuan & Zhang Peng;Research on the Information Secrecy of the Listed Company[J];Accounting Research;2007-05
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1 wang xiongyuan & Yan yan;Proper Dimension of Compelled Information Disclosure[J];Accounting Research;2003-02
【Secondary References】
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1 LI Yu-ju(School of Economics and Management,Beijing Jiaotong University,Beijing 100044,China);Analysis on Demand and Supply of Information Accounting for Merger and Acquisition[J];Journal of Beijing Jiaotong University(Social Sciences Edition);2009-03
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3 Zhao Guoyu1 Wang Shanping2;The effects of institutional change of CPA legal liability on audit quality[J];Finance & Economics;2008-10
4 BIAN Hong(School of Business, Nankai University, Tianjin 300071, China);A Study on the Bounded Rational Investors’ Decision Models Based on Accounting Information[J];Journal of Finance and Economics;2007-10
5 Lin Lishan(Xiamen University, Xiamen, Fujian 361005);A Theoretical Study on Non-financial Information Disclosure of Listed Companies[J];Communication of Finance and Accounting(Academy Version);2006-07
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7 CHEN Jing YANG Shu-jie LI Ye College of Business Administration, Shenyang Pharmaceutical University, Shenyang 110016 Liaoning China;The liability problem for the licensed pharmacists associations in china and the disclosure of information system[J];International Medicine & Health Guidance News;2008-14
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10 YOU Li-fang;On Motivation of Financial Restatement in Chinese Listed Companies[J];Business Economy;2009-02
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