摘要
以2010-2015年深圳主板A股上市公司为研究样本,构建管理层认知偏差概念模型,对披露内部控制缺陷决策的影响因素进行研究。通过结构方程模型分析样本数据,结果表明:管理层对内部控制缺陷的披露具有认知偏差,普遍存在降低内部控制缺陷的倾向;管理层认知对披露内部控制缺陷决策受内部与外部因素的影响,管理层过度自信和社会舆论导向认知都与管理层认知呈正相关关系,管理层越自信,主观性对企业预期未来发展就越乐观,社会利益相关者对企业内部控制缺陷也越关注,管理层在商业利益的驱动下,就越倾向于降低企业内部控制缺陷程度。研究结果为防范上市公司披露内部控制缺陷机会主义行为提供了着力点,为内部控制信息披露监管政策的技术创新提供依据。
In accordance with the research samples based on A-share listed companies in main board of Shenzhen Stock Exchange （2010-2015）, this paper builds a conceptual model of cognitive bias, and studies the influential factors of the disclosure of internal control deficiencies. It can be found that the management has the cognitive bias against the disclosure of internal control deficiencies, and generally has a tendency to reducing internal control deficiencies. Management＇s cognition of disclosure of internal control deficiencies is influenced by internal and external factors. Managerial overconfidence and social opinion-oriented cognition are positively correlated with management cognition. The more confident management is, the more optimistic subjectivity on future development of corporate anticipation is. Meanwhile, in view of commercial benefits, management is more prone to decline the degree of internal control deficiencies provided that social stakeholders pay more attention to internal control deficiencies. Outcomes of the study provide references for the prevention of opportunistic behavior of listed companies＂ disclosure of internal control deficiencies, and offer a basis for the technical innovation of supervision regulation on the disclosure of internal control information as well.
出处
《企业经济》
CSSCI
北大核心
2017年第11期89-95,共7页
Enterprise Economy
基金
国家自然科学基金项目"上市公司内部控制重大缺陷披露行为选择研究"(项目编号:71502127)
国家社会科学基金重点项目"区域服务贸易与生态环境协调发展机制研究"(项目编号:17AGL027)
天津市教委社会科学重大项目"互联网环境下天津市高校廉政风险财务防控体系建设研究"(项目编号:2016JWZD23)
关键词
管理层认知
概念模型
内部控制缺陷
过度自信
社会舆论导向
managerial cognition
conceptual model
internal control deficiencies
overconfidence
social opinion orientation
