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The Listed Company’s Internal Control Information Disclosure Influence Factors Of Empirical Research

Posted on:2013-08-20Degree:MasterType:Thesis
Country:ChinaCandidate:X WangFull Text:PDF
GTID:2269330422458015Subject:Accounting
Abstract/Summary:PDF Full Text Request
High level of listed companies, and transparent internal controldisclosure of information can reduce the degree of information asymmetry in capitalmarkets, reduce transaction costs, thereby improving the efficiency of capital markets,improve the allocation of resources, and promote economic growth. This: the internalcontrol of listed companies in China that the general level of information disclosure, andwhat factors affect the listed companies internal control disclosure, the main factor is torecommend measures for these major influencing factors, thereby strengthening listedcompanies internal control disclosure of information system construction.Internal control information based on the perspective of the corporate governance ofChinese listed companies to disclose the extent and impact factors. Reviewed the maincontent of this paper: domestic and international metrics to internal control disclosurecondition and internal control disclosure of information transparency; the concept of theeffectiveness of the relevant corporate governance and internal controls, informationdisclosure, the theoretical basis is described from the theoretical analysis of the companygovernance effectiveness of internal control information disclosure; on a theoretical basis,the status of China’s Shenzhen listed companies is based on the disclosure of corporategovernance, internal control information; from the perspective of the effectiveness ofcorporate governance, internal and external governance structure analysis on internalcontrol of information disclosure, and the empirical analysis. Finally, the analysis of theinternal control information of listed companies in China to improve disclosuretransparency recommendations.
Keywords/Search Tags:listed companies, internal control, degree of information disclosure, corporategovernance
PDF Full Text Request
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