Ke Sun
Center for International Education, Philippine Christian University, Manila, Philippine.
*Corresponding author: Ke Sun
Abstract
With the continuous development of China's market economy, commercial banks, which are the basic financial-oriented enterprises in China, have also been developing rapidly, and the truthfulness and adequacy of accounting information disclosure in the development process of commercial banks have a very important role for commercial banks, Therefore, the information about the accounting should be required With a high transparency, information disclosure to achieve a high transparency to avoid the occurrence of financial crisis. However, from the real situation, the accounting information disclosure of commercial banks in China. However, in reality, there are still some defects in the disclosure of accounting information of commercial banks in China, which restrict the development of commercial banks. The article analyses the defects of accounting information disclosure from the perspective of its importance to commercial banks, and proposes several measures to improve the level of accounting information disclosure of commercial banks in China, in order to promote the long-term and stable development of commercial banks in China.
References
Chen, X., & Yuan, W. (2021). The impact of ownership structure on bank accounting disclosure: Evidence from China. Emerging Markets Finance and Trade, 57(10), 2261-2280.
Cuong N M, Dung N, Cng H T. (2021). Factors Affecting the Liquidity of Firms After Mergers and Acquisitions: A Case Study of Commercial Banks in Vietnam [J]. Journal of Asian Finance Economics and Business, 2021, Volume 8(Issue 5):785-793.
Gargouri, R. M., & Zouggar, S. (2021). The impact of corporate governance mechanisms on accounting information disclosure: Evidence from Tunisian banks. International Journal of Business and Finance Research, 15(2), 89-103.
Röhm, P., & Stein, M. (2021). The impact of IFRS adoption on bank disclosure: Evidence from a natural experiment. Accounting and Business Research, 51(1), 65-98.
Wu Danyun, Zhang Chen. (2009). Research on the influencing factors of social responsibility report disclosure of commercial banks [C]// Proceedings of the 2009 Academic Conference of the Chinese Accounting Association of Higher Engineering Colleges and Universities (16th Annual Academic Conference). 2009.
Xu Wen. (2012). Exploring the disclosure of accounting information of commercial banks in China [D]. Jiangxi University of Finance and Economics, 2012.
Zheng Qiuhao. (2018). Research on factors influencing the quality of financial information disclosure of listed commercial banks [D]. Capital University of Economics and Business, 2018.
Zhou R H, Zhou J, Department A, et al. (2019). Research on the Factors Affecting the Quality of Accounting Information Disclosure of Listed Companies—An Empirical Analysis Based on Construction Enterprises [J]. Accounting and Finance, 2019.
How to cite this paper
Research on the Factors Affecting the Disclosure of Accounting Information of Chinese Merchant Commercial Banks in the New Era
How to cite this paper: Ke Sun. (2023) Research on the Factors Affecting the Disclosure of Accounting Information of Chinese Merchant Commercial Banks in the New Era. Journal of Humanities, Arts and Social Science, 7(5), 993-996.
DOI: http://dx.doi.org/10.26855/jhass.2023.05.022