Determinants of Accounting Information Disclosure Quality in the Pharmaceutical Industry: A Case Study of a Chinese Listed Company

Yuetong Zhao

doi:10.47297/wspceWSP2516-251917.20261001

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Determinants of Accounting Information Disclosure Quality in the Pharmaceutical Industry: A Case Study of a Chinese Listed Company

Volume 10, Issue 1

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Determinants of Accounting Information Disclosure Quality in the Pharmaceutical Industry: A Case Study of a Chinese Listed Company
Determinants of Accounting Information Disclosure Quality in the Pharmaceutical Industry: A Case Study of a Chinese Listed Company
School of Accounting, Guangdong University of Finance & Economics, Guangzhou, Guangdong, 510320, China
Vol. 10, Issue 1, Pages: 87-95(2026)
Published：28 February 2026
DOI：10.47297/wspceWSP2516-251917.20261001
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Zhao Yuetong.Determinants of Accounting Information Disclosure Quality in the Pharmaceutical Industry: A Case Study of a Chinese Listed Company[J].Creative Economy,2026,10(01):87-95.
DOI：

Zhao Yuetong.Determinants of Accounting Information Disclosure Quality in the Pharmaceutical Industry: A Case Study of a Chinese Listed Company[J].Creative Economy,2026,10(01):87-95. DOI： 10.47297/wspceWSP2516-251917.20261001.

摘要

Abstract

In recent years

with the sustained growth of China's economy and the accelerating aging of the population

the pharmaceutical industry has developed rapidly and has become one of the world's largest emerging pharmaceutical markets

playing an increasingly important role in promoting economic and social development. However

behind the rapid expansion of the pharmaceutical industry

a series of challenges have also emerged. In pursuit of short-term interests

some listed pharmaceutical companies have frequently engaged in violations of accounting information disclosure. Such practices have seriously undermined the quality of accounting information disclosure

weakened investor confidence in the pharmaceutical sector

and adversely affected the sound development of the capital market. Therefore

improving the quality of accounting information disclosure of listed pharmaceutical companies has become an urgent and important issue.

关键词

Keywords

references

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