This paper empirically examined the influence of risk information disclosure on business performance with method of regression analysis, based on the data from 8 listed banking from 2011 to 2015. The conclusion shows that the higher the level of risk information disclosure is, the better the future business performance is, that is to say, improving baking's risk information disclosure can benefit the improvement of business performance. The innovation of this paper is to study risk information disclosure of economic consequences in banking industry.

Strategic difference degree and industry competition degree are two essential factors to be considered in enterprise operation. In a highly competitive market, there are many ways for enterprises to improve their performance. However, there is no conclusion on the influence of strategic difference degree on enterprise performance in the existing literature, so its influence needs further discussion. On the basis of measuring enterprise strategic difference degree, industry competition degree and enterprise performance, this paper empirically studies the relationship among the three, and obtains the research results.

Abstract. Using ranking of Most Admired Company in China of 2011-2013 as substitute variable of trust, this paper examined the impact of trust on the quality of financial reports with method of regression analysis. The conclusion shows that the more companies are trusted, the higher qualities of financial reports are.

The study selected the textile industry in Shanghai and shenzhen from 2012 to 2016 as the research sample, and empirically studied the impact of business diversification and internal control on audit fees by using the data obtained from financial terminals and dibo database. The study found that business diversification was negatively correlated with audit fees, that is, the higher the degree of business diversification, the lower the audit fees. There is a significant negative correlation between the level of internal control and audit fees, that is, the higher the internal control is, the more effective the internal control is, and the lower the audit fees are. Business diversification and internal control are not significantly related to audit charges, and they have no joint effect on audit charges in the textile industry.

The diversified operation of the agricultural listed companies can reduce the business risk of the enterprises to some extent, so as to have an impact on the capital cost of the enterprises. This paper studies the relationship between diversification and capital cost of agricultural listed companies. Through the empirical research on 412 valid data of agricultural listed companies in Shanghai and Shenzhen from 2005 to 2016. This paper makes an empirical study on the relationship between the diversification of agricultural listed companies and the cost of capital. The results show that the degree of diversification of agricultural listed companies is negatively correlated with the cost of debt, common stock capital and weighted average capital cost. On the basis of this conclusion, this paper provides some basis for our agricultural listed companies to choose the strategy of diversification, and puts forward some suggestions for the development direction of our agricultural listed companies. Foreword Agriculture is the foundation of the national economy and its importance is self-evident. As a leading enterprise in China, the development of agricultural listed companies has an important impact on the sustainable development of agriculture and the stable operation of the national economy.With the recovery of the Chinese economy, the internal competitive pressure in the Chinese market has gradually increased. However, the total scale of the agricultural listed companies in China is relatively small, and the profitability of the listed agricultural companies is on the low side. The ability to resist risks is low. higher degree of diversification. The characteristics of the industry with better solvency[1]. Therefore, the strategy of diversification has gradually been attached importance to and implemented. The diversification strategy of agricultural listed companies in our country mostly presents the trend of compound diversification, and adopts the equity financing method, because of the agricultural listed companies under the diversification strategy. Shareholders see no advantage over other competitors specialising in a particular industry, in which case the return on investment demanded by investors increases and the cost of capital increases. At present, the research of diversification strategy is mainly carried out from two angles, motivation research and management consequence study, which focuses on the influence of diversification on the enterprise value at home and abroad. By studying the relationship between the diversification of agricultural listed companies and financial risks, Zhang Huaqing and Zhang Min found that the diversification of agricultural listed companies into non-related business financial risk[2]. Su Xin(2017)and Liu Haolong studied the relationship between diversification and corporate performance from the perspective of executive ownership, and found that the relationship between product diversification and corporate performance is not a simple linear relationship, but an inverted "U" ...