The Empirical Study About the Influence of Internal Control Information Disclosure of Listed Companies on Earnings Management

摘要：

　　In order to test the internal control information disclosure can effectively restrict the companys earnings management, multiple linear regression and paired samples T-test analysis method are used to research the impact of internal control self-evaluation report and internal control audit report on earnings management.

关键词： Internal control Internal control self-evaluation report Internal control audit report Earnings management

作者: LIU Shengying WANG Mengmeng

作者单位: School of Management, Shenyang Ligong University, P.R.China, 110159

会议类型: 国际会议

会议名称: The Twelfth International Symposium-Management Science & Engineering(第十二届管理科学与工程国际学术会议)

会议地点: 南京

会议语种:英文

页码: 188-192

在线出版日期: 2013-09-13（万方平台首次上网日期，不代表论文的发表时间）