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| Analysis of Product Information Organization in Listed CompaniesAnnual Reports |
| Pu Mo1, Gao Yingfan1, Su Na2, Yao Changqing1, Yuan Fang1 |
1.Institute of Scientific and Technical Information of China, Beijing 100038
2.Institutes of Science and Development, Chinese Academy of Sciences, Beijing 100090 |
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Abstract Utilizing the theory of information organization, this paper investigates the disclosure of product information in the annual report of listed companies in the United States, compares the differences in the disclosure content and disclosure forms of product information between China and the United States, and studies the organization of product information of listed companies. This paper then proposes suggestions to optimize the information organization of annual reports for listed companies in China. The results suggest that the CSRC should formulate a unified product classification standard and coding system to encompass product naming, classification and coding, and disclosure forms. Additionally, the CSRC should issue specific product information disclosure specifications and force listed companies to implement them.
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Received: 22 May 2019
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