Research Article
The Evaluation System of Accounting Information Quality Based on Balanced Scorecard
@INPROCEEDINGS{10.4108/eai.18-11-2022.2327153, author={Yanan Wang and Mengmeng Li}, title={The Evaluation System of Accounting Information Quality Based on Balanced Scorecard}, proceedings={Proceedings of the 4th International Conference on Economic Management and Model Engineering, ICEMME 2022, November 18-20, 2022, Nanjing, China}, publisher={EAI}, proceedings_a={ICEMME}, year={2023}, month={2}, keywords={balanced scorecard; factor analysis; logit regression model; accounting information quality; quality evaluation}, doi={10.4108/eai.18-11-2022.2327153} }- Yanan Wang
Mengmeng Li
Year: 2023
The Evaluation System of Accounting Information Quality Based on Balanced Scorecard
ICEMME
EAI
DOI: 10.4108/eai.18-11-2022.2327153
Abstract
With the rapid progress of China's capital market reform, the quality of corporate accounting information has gradually become a focus of attention from all walks of life, especially the financial community. How to accurately and objectively evaluate the quality of accounting information has become a problem that needs to be solved in the capital market. Based on the balanced scorecard analysis framework, this paper constructs an evaluation index system for accounting information quality from four dimensions: financial affairs, customers, internal process, and learning and growth. Factor analysis method is used to comprehensively evaluate the accounting information quality of listed companies in A stock market of Shenzhen Stock Exchange from 2015 to 2019, and then the results of disclosure assessment of Shenzhen Stock Exchange are used to test the evaluation conclusions, the results show that the method has strong rationality and applicability.