内部控制缺陷信息披露与盈余质量的相关性研究—基于沪市A股上市公司的实证研究
Research on the Correlation between Disclosure of Internal Control Deficiencies and Earnings Quality—Evidence from Shanghai A-share Listed Companies
Abstract
近些年来,随着资本市场上陆续出现的财务造假案件,投资者对于上市公司盈余信息的真实性和可靠性打上了问号,并且“公司内部控制失效”问题得到了监管机构、学术界等的广泛关注,资本市场上对于强化内部控制监管的呼声也越来越高。有效的内部控制能够在一定程度上提升公司的管理效果,而如果内控失效则可能导致其经营失败。对于众多利益相关者而言,上市公司披露出来的信息是他们了解其经营情况并据此做出有关决策的重要渠道。基于内部控制对于公司经营活动的影响,内部控制相关信息的披露逐渐受到更多地关注,而作为影响公司内控有效性的重要因素,内部控制缺陷开始成为关注的重点。 因此,本文从内控缺陷信息披露以及内控缺陷修正的角度出发... In recent years, a series of financial fraud cases on the capital market occurred, which led to the investors’ doubts on the authenticity and reliability of earnings information of listed companies. The problem of internal control failure gains wide attention from regulators, academics and so on. There is a growing voice for strengthening the internal control regulation on the capital market. Effe...