The Role Of Internal Control Information Disclosure Quality Of Earnings Management

In2010the Ministry of Finance and other five ministries pilot companies selected to im-plement 《enterprise internal control basic norms》and its supporting guidelines, and re-quirements of the pilot companies to disclose internal control self-assessment report and internalcontrol audit report, and as the evaluation of the quality of internal control information disclo-sure, we study the internal control information disclosure quality of surplus mass action re-search. Internal control’s goal is to serve enterprises, the purpose of the earnings quality meas-ures the level of earnings management, they have the same purpose that is to meet the in-terests of the authorities.In order to study the role of the internal control information disclosure quality ofearnings quality, this thesis reviews the literatures on the internal control、internalcontrol information quality and earnings quality relationship to find the advantagesand disadvantages under the in-depth analysis on the studies of the scholars. internalcontrol and earnings quality relationship, found that the domestic and foreign researchscholars and inadequacies;through theoretical analysis on the theory of this study tosupport the assumption for later empirical research; simple statistical analysis is car-ried to internal control information disclosure quality, establish internal control in-formation disclosure quality evaluation system, through the credibility of the exami-nation, we determine the explanatory variables of the empirical research. The depen-dent variables, independent variables and control variables are linked in the multipleregression section and their relationship is illustrated with empirical results. Finally,this thesis explains the empirical results and puts forward recommendations for theidentified problems based on the empirical analysis, and illustrate the inadequacies ofthis study.