| 内部控制信息披露质量的盈余质量效应研究——基于2007-2009年中国上市公司的经验 |
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| 引用本文： | 张晓岚,沈豪杰,金俊超.内部控制信息披露质量的盈余质量效应研究——基于2007-2009年中国上市公司的经验[J].统计与信息论坛,2011(9):68-76. |
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| 作者姓名： | 张晓岚 沈豪杰 金俊超 |
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| 作者单位： | 西安交通大学经济与金融学院;上海对外贸易学院会计学院;安徽证监局公司一处; |
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| 摘 要： | 基于信息熵的基本原理,构建了基于熵模型计量的内部控制信息披露质量指数。在此基础上,分别对2007—2009年沪深A股上市公司的盈余质量进行计量,在控制了其他因素的影响之后,发现内部控制信息披露质量指数越高的上市公司,其盈余质量越高,也即存在更少的盈余操纵行为;反之,内部控制信息披露质量越低的公司,盈余质量越差。这说明中国现阶段上市公司的内部控制信息披露是有决策价值的,而这一发现与以往学者的研究结果有所不同。
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| 关 键 词： | 内部控制 内部控制信息披露质量 熵 盈余质量 |
On the Earning Quality Effect between Disclosure Quality of Internal Control:An Empirical Study from 2007-2009 China Stock Markets |
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| ZHANG Xiao-lan,SHEN Hao-jie,JIN Jun-chao.On the Earning Quality Effect between Disclosure Quality of Internal Control:An Empirical Study from 2007-2009 China Stock Markets[J].Statistics & Information Tribune,2011(9):68-76. |
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| Authors: | ZHANG Xiao-lan SHEN Hao-jie JIN Jun-chao |
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| Institution: | ZHANG Xiao-lan1,2,SHEN Hao-jie1,JIN Jun-chao3(1.School of Economics and Finance,Xi'an Jiaotong University,Xi'an 710061,China,2.School of Account,Shanghai Institute of Foreign Trade,Shanghai 200235,3.Anhui Branch of China Security Regulatory Commission,Hefei 5100836,China) |
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| Abstract: | This paper examines the relation between disclosure quality of internal control and earning quality by establishing an index of disclosure quality of internal control which base on entropy theory,by taking samples from 2007-2009 China stock markets,we find there does exist positive relation between disclosure quality of internal control and earning quality of a firm,the firms who show high quality of internal control disclosure will followed by better earing quality which means,different from other scholars... |
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| Keywords: | internal control quality of disclosure of internal control entropy earning quality |
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