浙江省上市公司内部控制质量对盈余管理程度的影响研究

以深沪两市浙江省A股上市公司作为样本，根据上市公司是否披露内部控制信息以及披露的内容等对内部控制进行评价，利用修正琼斯模型计算得出DA值代表盈余管理程度，并控制其他与盈余管理有关的因素，探究浙江省上市企业的盈余管理程度与内部控制质量之间的相关性。实证发现，浙江省上市公司的内部控制质量与盈余管理程度呈显著反向关系，即内部控制质量能有效降低盈余管理程度。

The Influence of Internal Control Quality on Earnings Management of Listed Companies in Zhejiang

Using listed companies in Zhejiang Province as samples and based on internal control information whether be disclosed to evaluate the quality of internal control of listed companies, this paper aims to explore the correlation between earnings management and internal control quality of listed companies in Zhejiang by using calculated DA by the modified Jones model to represent the earnings management and other factors related to earnings management. The empirical result shows that there is a significant negative correlation between quality of internal control and earnings management, i. e, quality of internal control can reduce earnings management