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Conference Name Proceedings of the 5th International Conference on Cooperation and Promotion of Information Resources in Science and Technology (COINFO 2010 E-BOOK)

Beijing,China,11.27-11.29,2010

ISBN: 978-1-935068-43-3 Scientific Research Publishing, USA

E-Book 754pp Pub. Date: November 2010

Category: Engineering

Price: $110

Title: The Empirical Analysis of the Electronic Commerce Accounting Information Quality in China
Source: Conference Name Proceedings of the 5th International Conference on Cooperation and Promotion of Information Resources in Science and Technology (COINFO 2010 E-BOOK) (pp 255-260)
Author(s): Na Gong, Shanghai Lixin University of Commerce, 2800 Wenxiang Road, Shanghai, China ,201620
Abstract: This study examines the accounting information quality of Chinese electronic commerce (e-commerce) companies. Our sample is measured between 2002 and 2009, obtained from the annual reports of Chinese listed companies. Based on empirical research, we find that the accounting information is more relevance in e-commerce companies than in other companies as a whole, thus the accounting information quality is higher in e-commerce companies too. While the study also shows that the information quality of e-commerce companies is improved year after year.
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