A Research on the Quality of Corporate Information Disclosure: A Case Study of Kangmei Pharmaceutical
Year: 2025
Type: article
Abstract: With the continuous development of the economy and the increasing maturity of the securities market, the quality of information disclosure of listed companies has become the focus of market attention. Taking Kangmei Pharmaceutical as an example, this paper deeply analyzes the problems existing in information disclosure, discusses the causes of the problems, and puts forward corresponding countermeasures and suggestions, aiming to provide reference and reference for improving the information disclosure of Chinese listed companies. By analyzing the problems of false records in Kangmei Pharmaceutical's financial reports, untimely disclosure of material asset restructuring information, and insider trading, this paper discusses the motivation of financial fraud and analyzes it using the GONE theory. This paper proposes that in order to improve the quality of accounting information disclosure of listed companies, it is necessary to improve the internal governance structure of the company, strengthen external audit supervision, increase the punishment for violations, and improve the market environment. The research concludes that the problem of accounting information disclosure quality is the result of a combination of factors, and future research can be carried out on the basis of a wider sample to enhance the universality and applicability of the research, and pay attention to the impact of the development of science and technology and changes in the market environment on the quality of information disclosure.
DOI: 10.54097/3ec45d24
Author: Yihang Chen
Institution: Shandong University of Finance and Economics
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4409648975