Empirical Research On Correlations Between Internal Control Information Disclosure And Stock Price Soflisted Companies

The stock market is an information-intensive market. The price is sensitive to the information. The accounting information is one of the factors which impact the stock price. The accounting information is also the main factor that most investors considering about when they make invest decisions. So the internal control information is more and more important as one of the accounting information. The disclosure of internal control information and the market regulation have been continuously strengthened and improve in recent years, especially when the "The Basic Norms of Internal Control" was issued. The internal control plays such an important role in ensuring the integrity and the security of the assets, preventing fraud and corruption that it has been paid attention by investors. The correlations of the disclosure of internal control information and the stock price needs to be further discussed. There will be significant meaning to research the correlations of the disclosure of internal control information and the stock price.In recent stock market, investors have fully understood that a valuable stock not only has a good performance and growth prospects, but also has a Good internal control system. The quality of the information disclosed depends on establishingof effective internal control and responsibility of the company.This paper is concentrating on the research of the correlations of the disclosure of internal control information and the stock price.This article is divided into six sections as below:The first part is concentrated on the background of the research as well as the researchmethod.The second part is concentrated on the reviews of relevant researches.The third part is mainly about the design of the research model, including the research suggest, the setting of the model factor. The forth part is mainly about the analysis about the internal control information of the listed companies of 2010.The fifth part is the empirical research part.The sixth part is about the conclusion and the suggestion.This article concentrates on the relationship of the internal control information and the price of the stock, using the combination method of the empirical and the normal ones. The conclusion of this article is that the disclosure of the internal control information and the stock price is related.