摘要
针对目前上市公司内部控制信息披露失效的问题,采用内容分析法构建了内部控制信息披露指数,运用多元回归模型分析公司治理结构特征对内部控制信息披露质量的影响。研究结果表明:公司治理结构整体可显著解释内部控制信息披露质量。其中,国有股比例、股权集中度、独立董事比例及审计委员会在不同程度上显著影响内部控制信息披露质量;董事会规模、监事会规模、领导权结构、经理层持股比例和净资产收益率对内部控制信息披露质量的影响机制不显著。
The current listed company＇s internal control failure problem of information disclosure was discussed .The content analysis was applied to construct the impact of internal control information disclosure index ; and multivariate regression analysis of the internal governance structure of the company was used to control the quality of information disclosure .The results show that：the corporate governance structure can significantly explain the overall quality of information disclosure of internal control . Among them, the state-owned shares, ownership concentration significantly affect the proportion of independent directors and audit committee of internal control information disclosure quality in varying degrees ;size of the Board , Supervisors size , leader-ship structure, the proportion of manager holdings and ROE of quality of information disclosure of internal control mechanism is not significant .
出处
《武汉理工大学学报（信息与管理工程版）》
CAS
2014年第5期714-717,共4页
Journal of Wuhan University of Technology：Information & Management Engineering
关键词
公司治理结构
内部控制
信息披露指数
信息披露质量
corporate governance
internal control
information disclosure index
quality of internal control disclosure of in-formation
