Title: Empirical Analysis of the Effect of Management's Internal Control Disclosure Activity
Abstract: Based on Shenzhen Stock Exchange panel data of 2006-2008,the paper uses management's internal control disclosure as the dependent variable,constructs panel data model for analysing the factors to management's such disclosure,finds that the company's financial position is not only a significant impact on the behavior of management's disclosure,but also a major factor;while the interpretation intensity of corporate governance is much less than what we expected to be,although there was a significant effect to management's disclosure activity,which indicates that corporate governance in the current information disclosure of listed companies in China is a relatively small role,need to be further strengthened;moreover,the time effect is particularly significant in the analysis,which is give an empirical support to the positive role of the relevant policies of internal control information disclosure promulgated by the state,which has a positive reference value.
Publication Year: 2012
Publication Date: 2012-01-01
Language: en
Type: article
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