The impact of financial risk indicator on Chinese listed company's information disclosure

Abstract

To explore the impact of financial risk indicator on Chinese listed company’s corporate transparency that means accounting information transparency, constructing a financial risk indicator system to verify the relationships between financial risk indicators and corporate transparency, which is a special perspective for Chinese current situation of accounting information disclosure. This paper discussed the importance of accounting information transparency, why we should know how financial risk indicators impact the information disclosure, and further verified the relationships between them. Finally, the result got is that financial risk indicators are related to the quality of accounting information transparency.