摘要
以2011~2013年沪市A股上市公司为样本,对公司内控自评报告的质量与影响因素之间的关系进行了实证研究。研究发现,我国上市公司内控自评报告的披露比例、披露质量在逐年提升,但总体上仍未达到令人满意的水平。此外,非财务性变量如公司规模、独立董事比例、上市时间、股权集中度、机构投资者持股比例、控股股东性质以及财务性变量盈余质量等对内控自评报告质量的影响非常显著,这些变量可以用来判断内控自评报告的质量。
This paper did an empirical research for the internal control self-assessment reports＇ quality with the sample of Shanghai A shares listed corporation. The authors found the proportion and quality of our listed companies＇ internal control self-assessment report revelation have risen year by year from 2011 to 2013,but have not yet reached a very satisfactory level. Besides,the non-financial variables such as firm size,proportion of independent directors,time to market,ownership concentration,the share ratio of the institutional investors,nature of the controlling shareholder,and the financial variable such as earnings quality on internal control self-assessment report quality affects the most,they can be used as auxiliary mediums for internal control self-assessment report quality measure.
出处
《高等财经教育研究》
2015年第1期59-79,共21页
Journal of Higher Education Finance
关键词
上市公司
内控自评报告
质量测度标准
盈余质量
listed company
internal control self-assessment report
standards of quality measure
earning quality
