Author(s)

Jiale Feng

Corresponding Author

Jiale Feng

Abstract

This paper focuses on the reshaping of the accounting information disclosure mechanism by financial technology and its impact on financial market pricing. The study shows that financial technology promotes a full-process reform of accounting information disclosure, covering information production, transmission, interpretation, and feedback, thereby forming a new mechanism characterized by real-time dynamics, precise matching, intelligent objectivity, and proactive immediacy. This mechanism effectively improves the efficiency of financial market pricing, enhances pricing fairness, increases pricing accuracy, and strengthens pricing stability, solving problems such as disclosure delays and information asymmetry in traditional practices. In response to the challenges in the operation of the new mechanism to propose countermeasures, including improving institutional regulations, enhancing technological application capabilities, strengthening risk prevention and control, and promoting collaborative development. This study provides a reference for enriching the theory of the relationship between accounting information disclosure and financial market pricing and for guiding the practices of market participants.

Keywords

Financial Technology; Accounting Information Disclosure; Financial Market Pricing; New Mechanism