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- W2393657333 abstract "Analyzing the 241 annual samples of the 27 listed companies in Heilongjiang province from 2004 to 2012, we found that the financial reports transparency of listed companies is low, and has a downward trend year by year. Meanwhile, most of the sample companies make use of accrued items to smooth accounting surplus, therefore, investors cannot fully understand the true financial position and operating results of listed companies and promoting the image is unfavorable. The government should improve the system of the information disclosure and increase the transparency of financial reports, so as to attract more investors." @default.
- W2393657333 created "2016-06-24" @default.
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- W2393657333 date "2014-01-01" @default.
- W2393657333 modified "2023-09-25" @default.
- W2393657333 title "The Status Quo Research of Financial Reports Transparency of Listed Companies in Heilongjiang Province" @default.
- W2393657333 hasPublicationYear "2014" @default.
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