上市公司会计信息透明度与表外负债及其信息披露的关系研究

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1、AbstractAbstractOff-balance-sheetliabilityconsistsofoff-balance-sheetfinancingliabilitiesanduncertaintyliabilitiestwoparts.Becausesomeliabilitiesaredifficulttobeidentifiedandmeasuredinthetable,knownastheoff-balancesheetliability.Off-balance-sheetliabilitieswillleadtofutureoutflowofecon

2、omicbenefitsformtheenterprise,anditsconcealmentanduncertaintyincreasetheuser’sinvestmentrisk.Highqualityinformationdisclosurecanhelpusersunderstandoff-balance-sheetliabilitywhichtheenterpriserelatesto,andtolearntheenterprise’sbusinesscircumstance.Theenterprisedon’tattachimportancetoinf

3、ormationdiscloseofoff-balance-sheetliabilities,andevenreduceoff-balance-sheetliabilitiesdisclosuredeliberately.Thearticlefromthecoalindustrydisclosurecanbeconcludedthattheenterprise’soff-balance-sheetliabilitiesdisclosurepresentsstructuralbias,informationdecentralizationandlowquality,e

4、tc,whichdoesn’tprovideasubstantialhelpforusers.Throughamountstatisticsofoff-balance-sheetliabilitiesdisclosurefromcoalindustry,calculateoff-balance-sheetliabilitiescomprehensiveevaluationindex,andresearchthecorrelationwithinformationtransparency.Empiricalresultsshowthatoff-balance-shee

5、tliabilitiescomprehensiveevaluationindexisnegativelyrelatedwithaccountinginformationtransparency,namelytheincreasingoftheoff-balance-sheetliabilitiescouldreduceaccountinginformationtransparency.Therefore,weneedtostrengthentheattentioninthefield,andimprovethequalityofthedisclosureofoff-

6、balance-sheetliabilities,soastopromoteaccountinginformationtransparency.Theauthorconcludesthatincreasedoff-balance-sheetliabilitieswillincreasetheriskofinvestors,andreduceaccountinginformationtransparency.Disclosureofoff-balancesheetliabilitiescanreducetheadverseeffectscausedoff-balanc

7、esheetliabilitiestothetransparencyofinformation.Atpresentoff-balance-sheetliabilitiesdisclosureislowqualityinchina,whichissubmergedinalargenumberofuselessinformation,doesn’tplayacorrespondingrole.Off-balance-sheetliabilitiesIIAbstractinternalizationcouldnotsucceedinashorttime,wecanst