摘要
对2008年我国沪市854家A股上市公司自愿披露内部控制鉴证报告的影响因素进行实证研究.研究发现:公司规模、行业门类、当前状态、股权集中度对公司自愿披露内部控制鉴证报告具有显著影响;股票种类、上市时间、盈利能力、董事会规模、审计意见对公司自愿披露内部控制鉴证报告的影响次之;而公司成长性、融资计划以及是否违规对公司自愿披露内部控制鉴证报告的影响较弱.
This paper presents the factors that impact voluntary- disclosure of internal controls. It is based on a sample of 847 listed companies in A Share market. The research shows that company size, industry, current status, and the level of ownership concentration have significant influence on the disclosure. Stock type, IPO time, profitability, size of the Board, and audit opinion have less influence in comparison, while company growth, financing plans, breach of controls have little impact.
出处
《数学的实践与认识》
CSCD
北大核心
2009年第22期13-23,共11页
Mathematics in Practice and Theory
基金
陈艳主持的"内部控制法规建设的中美比较研究"辽宁省教育厅2007年度创新团队项目计划阶段性成果
批准号:2007T046
2008.01-2009.12
关键词
自愿性披露
内部控制鉴证报告
影响因素
实证研究
Voluntary disclosure, assurance report on internal controls, impacting factors, empirical study
