INVESTIGATION OF FACTORS AFFECTING THE RELIABILITY OF FINANCIAL STATEMENTS

With the rapid development of the country’s securities market, disclosure of accounting information has become an important way for the outside world to learn about the country’s listed companies. In order to eliminate the doubts of all parties regarding the financial statements of companies in the country whose shares are listed on the Class A stock exchange, the competent authorities actively promote the alignment of accounting standards with international standards and implement various regulatory mechanisms. Scientists have studied the problem of financial stability of listed companies from different perspectives. Financial stability is the most important indicator of the company’s value. Accounting information is an important and integral part of economic information. Effective development and use of accounting information is an important task in the field of accounting theory and practice. Due to the uncertainty of the external environment before the advent of accounting standards, conservatism became an important principle of accounting recognition and measurement.