| 我国中小型民营上市公司内部控制信息披露的影响因素研究 |
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| 引用本文： | 左惟,乔晔.我国中小型民营上市公司内部控制信息披露的影响因素研究[J].南京航空航天大学学报(社会科学版),2009,11(1):32-39. |
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| 作者姓名： | 左惟 乔晔 |
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| 作者单位： | 东南大学经济管理学院,江苏南京,210096 |
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| 摘 要： | 美国SOX法案关于企业内部控制信息披露的相关规定引发了我国理论及实务界对企业内部控制信息披露问题的讨论.近年来,伴随着民营经济的快速发展,民营企业内部控制相对薄弱的问题也初显端倪,且可能成为民营企业进一步发展的制肘.以中小企业板民营上市公司的年报信息为样本,运用序数逻辑斯蒂回归等方法,在代理成本框架下,探寻其内部控制信息披露的影响因素及影响程度.
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| 关 键 词： | 内部控制信息 信息披露 代理成本 |
Influence Factors of Internal Control Information Disclosure:Based on Small & Medium Private Listed Enterprises |
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| ZUO Wei,QIAO Ye.Influence Factors of Internal Control Information Disclosure:Based on Small & Medium Private Listed Enterprises[J].Journal of Nanjing University of Aeronautics & Astronautics(Social Sciences),2009,11(1):32-39. |
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| Authors: | ZUO Wei QIAO Ye |
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| Institution: | College of Economics & Management;Southeast University;Nanjing;Jiangsu 210096;China |
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| Abstract: | The regulation on internal control information disclosure in Sarbanes Oxley Act advances a discussion of such issue in China.In recent years,with the rapid development of China's private economy,the weak internal control is becoming the stumble of private enterprises.This paper is discussing the influence factors of internal control information disclosure,using the sample of private enterprises listed in S & M Board,with ordinal logistic regression and agency cost framework,bringing some reference to improv... |
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| Keywords: | internal control information information disclosure agency cost |
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