Analysing the Impact between Capital Structure and Accounting Disclosure Quality of Chinese Listed Companies

This study aims to systematically sort out and analyse the literature on the relationship between capital structure and accounting disclosure quality, focusing on the characteristics and challenges of Chinese listed companies in this relationship. Through a review of the domestic and international literature, this paper explores the mechanism of the impact of capital structure on accounting disclosure quality, and analyses the limitations of existing studies and the direction of future research. The paper finds that although existing studies have made significant progress in the relationship between capital structure and accounting disclosure quality, research in the Chinese context still needs to pay more attention to the particularities of corporate governance, market environment and policy context.