The influencing factors of internal controls information disclosure in listed companies

摘要：

We researched how the factors such as the performance of the company, financial position, company size, audit observations, regional differences and equity structure influenced the information disclosure of internal controls. We found that the performance of the company, whether or not been punished by the SFC and the audit opinion significantly influenced the behavior of internal control information disclosure of listed companies, while the other factors has no significant effect by logistic regression analysis. We also took some suggestions for improving the behavior of internal control information disclosure of listed companies.

关键词： internal control information disclosure influencing factors empirical analysis

作者: Cheng Anlin Yang Huihui Liu Xiayan

作者单位: Accounting School, Shanghai institute of Foreign Trade, Shanghai, China

会议类型: 国际会议

会议名称: 2010 International Conference on Intelligent Computation Technology and Automation(2010 智能计算技术与自动化国际会议 ICICTA 2010)

会议地点: 长沙

会议语种:英文

页码: 3210-3213

在线出版日期: 2010-05-11（万方平台首次上网日期，不代表论文的发表时间）