Empirical Research on Special Reserve Balance and Safety Accounting Information Disclosure Level in High-dangerous Industries
- DOI
- 10.2991/assehr.k.200801.050How to use a DOI?
- Keywords
- special reserves, safety accounting, information disclosure, high-dangerous industries
- Abstract
Special reserves are accounting subjects set up by enterprises to extract safety production costs. To a certain extent, the balance of special reserves represents the potential ability to resist safety risks of enterprises. This paper takes 455 listed companies of high-dangerous industries in China Stock Market from 2015 to 2017 as the research samples and the source of the 1,128 observations, and empirically tests the relationship between the company’s special reserve balance and the safety accounting information disclosure level. The research results show that there is a significant positive correlation between the company’s special reserve balance and the safety accounting information disclosure level. From the perspective of the nature of the industry, a group comparison is made, and it is found that the relationship between the special reserve balance and the safety accounting information disclosure level of companies in the mining and processing industry is more significant. This research combines safety accounting information theory and special reserve theory, expands and enriches the research in two fields, and has certain reference value for government regulators and high-dangerous industry enterprises.
- Copyright
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - En-Zhu Li AU - Xu-Dong Wang PY - 2020 DA - 2020/08/01 TI - Empirical Research on Special Reserve Balance and Safety Accounting Information Disclosure Level in High-dangerous Industries BT - Proceedings of the 2020 International Conference on Social Science, Economics and Education Research (SSEER 2020) PB - Atlantis Press SP - 205 EP - 210 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.200801.050 DO - 10.2991/assehr.k.200801.050 ID - Li2020 ER -