Index Design and Model Construction of Accounting Information Disclosure of Universities Based on Analytic Hierarchy Process
Liying He and Wenbin Chen
Finance Department, Henan Institute of Science and Technology
Eastern HuaLan Avenue, Xinxiang, Henan 453003, China
In the field of accounting in our country, the research of accounting information disclosure in universities has not been paid enough attention. With the deepening of the reform of higher education, the diversification of financing channels of universities has made the financial management of universities more complex. It requires a more robust index system of accounting information disclosure of universities which can show the accounting information truly, timely and completely in the accounting report of universities. This paper summarizes the significance, principles, and methods of the system establishment of accounting information disclosure of universities. On the basis of the work, the index system of accounting information disclosure of universities with four rule layers and sixteen scheme layers is constructed. According to the method of analytic hierarchy process, this paper assigns the weight of each scheme layer and constructs a complete index system of accounting information disclosure of universities.
-  S. Chen, B. Miao, and T. Shevlin, “A new measure of disclosure quality: The level of disaggregation of accounting data in annual reports,” J. of Accounting Research, Vol.53, No.5, pp. 1017-1054, 2015.
-  M. A. Plumlee, “Discussion of “The Effect of Information on Uncertainty and the Cost of Capital”,” Contemporary Accounting Research, Vol.33, No.2, pp. 775-782, 2016.
-  H. M. Ji, “The effect of consolidated financial statements disclosure grace policy on the value relevance of accounting information,” J. of Convergence Information Technology, Vol.9, No.1, pp. 129, 2014.
-  C. Fu and H. Xie, “Evaluation on Accounting Information Disclosure of Social Responsibility of Listed Companies,” J. of Convergence Information Technology, Vol.8, No.9, p. 697, 2013.
-  Z. Zhang and J. Zhang, “Analysis on Voluntary Disclosure of Accounting Information for Listed Companies in China,” Int. Business and Management, Vol.9, No.1, pp. 143-148, 2014.
-  M. Al-jabali and H. M. A. B. Ata, “Problems of Disclosure of Accounting Information in the Lists: Financial Speculation in Companies,” Int. J. of Economics and Finance, Vol.6, No.3, pp. 139-149, 2014.
-  X. Yan, “Game Analysis of Accounting Information Disclosure of Listed Companies and the Government Regulation,” Economic Management J., Vol.2, No.5, 2013.
-  W. Mei and C. Huandi, “Discussion on Accounting Information Disclosure about Forest Resource Assets in Forestry Enterprise,” Forestry Economics, Vol.10, p. 19, 2013.
-  X. Huang, C. Cao, and P. Zhu, “Research on Enterprise Prosperity Index Based on Accounting Information: Based on the Data of Chinese Listed Companies From 2007 to 2012,” J. of Nanjing Audit University, 5: 008, 2013.
-  W. U. De-Yong, “Evaluation Index System for Accounting Information Quality – Based on the Accounting Information Usefulness,” J. of Harbin University, Issue 9, 2015.
-  P. C. Wang, F. Che, S. S. Fan et al., “Ownership governance, institutional pressures and circular economy accounting information disclosure: An institutional theory and corporate governance theory perspective,” Chinese Management Studies, Vol.8, No.3, pp. 487-501, 2014.
-  S. Bowen, “Contradiction between accounting information disclosure and auditing supervision,” J. of Liaoning Technical University (Social Science Edition), Issue 2, 2014.
-  H. A. N. Xue, “Registration System Reform, Information Disclosure Environment and Accounting Information Quality,” Reform of Economic System, Issue 3, 2016.
-  R. V. Silva, V. F. Ripoll, and C. S. Crespo, “E-Government Process: the access to information and accounting disclosure,” Evidence from Brazilian.