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Research on Contingent Liabilities Information Disclosure

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DOI: 10.23977/edms2021.015


Jiadi Qian

Corresponding Author

Jiadi Qian


With the rapid development of economy, the business of the enterprise is also diversified. Some business impact on the enterprise's formation is potential, which needs to be determined by whether the event occurs in the future. So, the contingent liabilities of the enterprise are formed. Contingent liabilities are the important risk source for enterprises because of their uncertainty. Improving the information disclosure of contingent liabilities can enable enterprises to correctly treat the level of contingent liabilities, carry out effective risk prevention and control them. This paper analyzes the reasons for the non-standard and insufficient information disclosure of contingent liability of listed companies, and puts forward corresponding suggestions.


Contingent Liabilities, Information Disclosure, Disclosure Problems

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