An Empirical Research on Factors Influencing the Information Disclosure of Internal Control Deficiencies of Listed Companies

摘要：

According to the listed company internal control guidelines which separately promulgated by the Shanghai SE and the Shenzhen SE in 2006, the information disclosure of internal control deficiency of Chinese listed company has been classified into the obligatory disclosure category. This paper has randomly sampled listed companies annual reports from stock market between 2007 and 2008, and analyzed the effective factors affected information disclosure of internal control deficiency. Through an empirical study, the author discovers that the listed companies and violated companies in Shenzhen are proved to disclosure more specific deficiency information in their annual reports, while whether the company is STed and the asset scale have no clear relation with the internal control deficiency disclosure.

关键词： Internal control deficiency Information disclosure Influence factor

作者: HUANG Xincen ZHOU Lan LIU Yuting

作者单位: Business School of Hunan University, China, 410082 Bank of Changsha, China, 410000

会议类型: 国际会议

会议名称: 2012 Exchange Conference--International Marketing Science and Information Technology(2012 国际营销科学与信息技术大会)

会议地点: 长沙

会议语种:英文

页码: 167-176

在线出版日期: 2012-06-02（万方平台首次上网日期，不代表论文的发表时间）