Corporate Characteristics and Internal Control Information Disclosure- Evidence from Annual Reports in 2009 of Listed Companies in Shenzhen Stock Exchange

摘要：

Under the research framework of internal control disclosure and combined the current economic situation, the paper empirically analyzes the relationship between corporate characteristics and internal control information disclosure. The paper selects 647 A share companies listed in Shenzhen Stock Exchanges in 2009 as a sample. The results show: (1) the companies with excellent performance and high liquidity tend to disclose more internal control information; (2) the companies with the high leverage and also issued B shares are not willing to disclosure internal control information; (3) the companies sizes and companies which have hired Fourbig accounting firms have no significant effects on internal control disclosure.

关键词： Corporate characteristics internal control information disclosure listed company

作者: Song Xiaowen

作者单位: Department of Business Management Henan University of Technology Lianhua Street, high-tech Industry Development Zones,Zhengzhou, Henan Province, China

会议类型: 国际会议

会议名称: 2010 Second Asia-Pacific Conference on Information Processing(2010年第二届亚太地区信息处理国际会议 APCIP 2010)

会议地点: 南昌

会议语种:英文

页码: 603-606

在线出版日期: 2010-09-17（万方平台首次上网日期，不代表论文的发表时间）