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- W2384343411 abstract "When the business interest conflict of enterprise stakeholders incurs,the rights implied by accounting information plays an essential role.This article compares the disclosure of accounting information under residual claim share,by means of empirical analysis of listed companies'sample statistics in China securities market,concludes that there is a significant correlation between the concentration of enterprise ownership,the extent of management's residual claims and accounting information quality.It proposes that the extent of management's residual claims should adapt to the ownership concentration of capital market,and management should be given stock options,which is more in line with the reality of current listed companies in China after shareholder structure reform." @default.
- W2384343411 created "2016-06-24" @default.
- W2384343411 creator A5055381422 @default.
- W2384343411 date "2011-01-01" @default.
- W2384343411 modified "2023-09-23" @default.
- W2384343411 title "The Empirical Analysis of Correlation Between Residual Claim and Accounting Information Quality" @default.
- W2384343411 hasPublicationYear "2011" @default.
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