Journal of Liaoning Petrochemical University
  Journals
  Publication Years
  Keywords
Search within results Open Search
Please wait a minute...
For Selected: Toggle Thumbnails
TheInfluence Factors on Derivative Financial Instruments Accounting Information Disclosure Quality
Chen Xue, Yu Zhaohe
Abstract339)      PDF (930KB)(299)      
At present, the derivative financial instrument to accounting information disclosure quality is not optimistic. Because the development of derivative market in China is not mature, the relevant rules formulated should be improved. Firstly, the influencing factors on the quality of the derivative financial instrument to accounting information disclosure were researched .Secondly, the relationship between the influencing factors and disclosure quality was determined based on the analysis. Finally, the results made enterprises improve the quality of derivative financial instruments to accounting information disclosure and stakeholders support the proper use of derivative financial instruments accounting information.
2014, 34 (5): 74-78. DOI: 10.3696/j.issn.1672-6952.2014.05.019