我国上市公司内部控制缺陷信息披露的市场反应——基于沪市A股2009—2010年报的经验数据

发布时间：2018-05-06 18:52

本文选题：内部控制缺陷 + 市场反应　；参考：《社会科学辑刊》2013年02期

【摘要】：披露内部控制缺陷信息的上市公司在信息公布后的较短窗口内市场反应显著为负,说明市场对内部控制缺陷信息的披露有强烈的市场反应,并且与未披露内部控制缺陷信息的公司相比有显著的差异。我国的内部控制信息披露状况在《基本规范》执行后有了一定的改善,但是大部分公司披露的内部控制信息仍旧信息含量不高,同时投资者对内部控制信息并没有引起足够的重视,是否能够长期重视内部控制信息还要看市场进入强制披露阶段后内部控制信息含量如何,相关的内部控制制度要求还需要细化,监管部门还应当继续加强监管以保证内部控制相关规定的全面实施。
[Abstract]:The market response of the listed companies that disclose the information of internal control defects is significantly negative in the relatively short window after the disclosure of information, which indicates that the market has a strong market reaction to the disclosure of the information of internal control defects. And there are significant differences between the companies that do not disclose the information of internal control defects. The situation of internal control information disclosure in China has improved to some extent after the implementation of the basic Standard, but the internal control information disclosed by most companies is still not high enough. At the same time, investors do not pay enough attention to internal control information. Whether they can attach importance to internal control information for a long time depends on the content of internal control information after the market enters the stage of compulsory disclosure. The relevant internal control system needs to be refined, and the regulatory authorities should continue to strengthen the supervision to ensure the full implementation of the relevant internal control regulations.
【作者单位】：东北财经大学;大连交通大学管理学院;
【基金】：中国会计学会全国会计重点科研课题(2010KJB004) 教育部人文社会科学研究基金项目(09YJC790282)
【分类号】：F275;F832.5;F224

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