摘要
2012年1月1日,《企业内部控制配套指引》在深沪主板上市公司中正式实施。按此指引规定,上市公司必须对外披露内部控制信息,公布经注册会计师审核的鉴证报告。本文对该指引的施行效果进行了研究。结果发现:内部控制信息披露与盈余管理显著负相关;指引的实施能够提高上市公司披露的内控信息质量、增进财务报告可靠性,并抑制盈余管理行为。
On January 1 of 2012,the ＂Guidelines for Enterprises＇ Internal Control ＂ was formally implemented in Shanghai and Shenzhen Stock Exchange. This series of guidelines mandated that the listed companies should disclose information on the internal control and publish the audit report issued by certified public accountants. Can the implementation of this series of guidelines enhance the quality of internal controlinformation disclosure of China＇s listed companies,enhance the reliability of financial reports and inhibit the earnings management behavior？ This paper collected the Shanghai-listed non-financecompanies＇ internal control reports and internal control audit reports from 2010 to 2012 as the sample and carried out descriptive statistical analysis. In this paper,the relationship between internal control information disclosure of listed companies and the earnings management,and the results of the implementation for ＂Enterprises＇ Internal Control Guidelines＂ are studied.
出处
《金融发展研究》
北大核心
2015年第12期76-81,共6页
Journal Of Financial Development Research
关键词
内部控制信息披露
盈余管理
相关性
internal control information disclosure
earnings management
correlation
