1. 1 Financial report is the basic carrier of financial information disclosure.

1. 1. 1 the historical evolution of financial information disclosure

1. 1.2 financial information and its basic characteristics

1. 1.3 information disclosed in the financial report

1. 1.4 External forms of financial reports

1.2 Significance of disclosing real financial information

1.2. 1 Authenticity is the basic quality feature of financial information.

1.2.2 Significance of disclosing real financial information

2 behavior theory analysis of financial reporting behavior

2. 1 Overview of Behavioral Science

2. 1. 1 the emergence of behavioral science

2. 1.2 Definition of Behavioral Science

2. 1.3 research object of behavioral science

2.2 The meaning and characteristics of financial reporting behavior

2.3 the theoretical framework of financial reporting behavior

2.3. 1 financial reporting participants

2.3.2 Requirements of financial reporting actors

2.3.3 Motivation of financial reporting behavior

2.3.4 Financial reporting behavior incentives

2.3.5 Code of Conduct for Financial Reporting

2.3.6 Objects and means of financial reporting behavior

2.3.7 Financial reporting behavior optimization

3 financial reporting behavior motivation from the perspective of economics

3. 1 Internal economic environment of financial reporting behavior motivation-principal-agent relationship

3. 1. 1 enterprise principal-agent theory

3. 1.2 financial reporting behavior from the perspective of principal-agent theory

3. 1.3 Principal-agent relationship is the internal economic environment for the generalization of financial reporting behavior.

3.2 The external economic environment of financial reporting behavior motivation-the effectiveness of the capital market

3.2. 1 capital market efficiency theory

3.2.2 The influence of three states of market efficiency on financial reporting behavior

3.3 Economic analysis of the choice of financial reporting behavior correction

3.3. 1 theory of unregulated financial reporting