A Study on the Impact of Accounting Information Disclosure on Investors' Decision-Making
DOI:
https://doi.org/10.54097/36d5qq48Keywords:
Accounting Information Disclosure, Investors' Decision-Making, Information Asymmetry, Capital Market SupervisionAbstract
This paper takes the interactive relationship between accounting information disclosure and investors' decision-making as the core research object. It integrates agency theory, signal transmission theory, and information asymmetry theory to construct an analytical framework, and analyzes the impact path from three dimensions: information acquisition, judgment and prediction, and decision-making behavior. Combined with capital market practices, it identifies prominent problems in the current disclosure system, such as insufficient institutional adaptability, weak supervision, and inadequate investor interpretation capabilities. Finally, it puts forward optimization suggestions from the perspectives of institutional improvement, supervision strengthening, and investor empowerment, providing support for protecting investors' rights and interests and improving capital market efficiency.
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References
[1] Zhang, M., & Zhu, R. (2022). Research on Audit Risk Prevention and Control of Accounting Firms in the Era of Big Data [J]. Auditing Research, (5), 78-85.
[2] Chinese Institute of Certified Public Accountants. (2023). Development Report on Informatization of China's CPA Industry (2023) [M]. Beijing: Economic Science Press.
[3] Li, X. S., & Chen, W. (2020). The Transformation of Audit Evidence and Risk Prevention in the Big Data Environment [J]. Audit & Economic Research, 35(3), 67-75.
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