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4 November 2020 The Accounting Information Disclosure Quality of Listed Companies in Marine Fishery
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Abstract

Jia, Y., 2020. The accounting information disclosure quality of listed companies in marine fishery. In: Li, L. and Huang, X. (eds.), Sustainable Development in Coastal Regions: A Perspective of Environment, Economy, and Technology. Journal of Coastal Research, Special Issue No. 112, pp. 168-170. Coconut Creek (Florida), ISSN 0749-0208.

Improving the mechanism of accounting information disclosure (hereinafter referred to as AID) is the basic condition of listed companies, which is the basic way to protect the legitimate rights and interests of Internet users. AID of listed companies is the only information that most small and medium-sized Internet users pay attention to, which will directly affect the investment of small and medium-sized users. Therefore, the quality of AID has become an important role in promoting the industry development. High standard and high quality information disclosure will give investors a real sense. However, there are many problems in AID of most marine fishery listing formulas, which will lead to many problems, such as the increase of investment risk, the decrease of investment amount and the decline of competitiveness. Low quality AID will affect the adjustment and optimization of China's fishery industry structure. Therefore, this paper constructs the entropy model of AID quality of listed fishery companies, which will comprehensively consider the influencing factors. Finally, this paper puts forward some policies to enhance the disclosure of accounting information (hereinafter referred to as AI) in the fishery industry.

©Coastal Education and Research Foundation, Inc. 2020
Ying Jia "The Accounting Information Disclosure Quality of Listed Companies in Marine Fishery," Journal of Coastal Research 112(sp1), 168-170, (4 November 2020). https://doi.org/10.2112/JCR-SI112-047.1
Received: 30 June 2020; Accepted: 3 August 2020; Published: 4 November 2020
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