内部控制信息披露与盈余管理的相关性研究
发布时间：2018-08-27 20:16
【摘要】：近年来，内部控制信息披露问题受到了广泛的关注，一方面是因为内部控制信息作为一种反映上市公司管理方式和经营情况的重要非财务信息，不仅反映企业内部控制设计及运行情况而且影响着外部信息使用者的投资决策；另一方面监管部门加强了对企业内部控制的重视，继2008年五部委颁布《企业内部控制基本规范》后，2010年五部委又发布了《企业内部控制配套指引》。这一系列法律法规、标准的颁布和实施，有效地推进了我国内部控制理论研究的发展，也大大加快了我国上市公司内部控制建设的步伐。我国大规模出台内部控制标准的同时，也大幅度提高了对内部控制信息披露的要求。因此，，内部控制信息披露研究极具现实意义。内部控制作为保证财务报告及相关信息真实完整的一项重要制度安排，在我国当前制度背景下是否能有效提高财务信息的可靠性、制约盈余管理行为，本文采用实证研究的方法，对内部控制信息披露与盈余管理的相关性进行研究。 本文首先介绍了内部控制信息披露的内涵及意义、我国内部控制信息披露的相关法规，接着分别从有效市场理论、委托代理理论和信号传递理论分析了内部控制信息披露与盈余质量之间的关系。在相关理论的基础上提出了本文的假设，选取2007-2010年间披露内部控制缺陷的公司分年度与没有披露内部控制缺陷的公司按照资产规模进行配对，并将披露内部缺陷公司与配对公司一并作为总样本，从内部控制信息披露程度和披露的内部控制缺陷信息两个角度检验内部控制信息披露与盈余管理之间的关系。设计内部控制信息披露程度指数来量化信息披露的程度并将是否披露内部控制缺陷信息作为哑变量，将这两个变量带入模型检验内部控制信息披露与盈余管理之间的相关性。研究发现：（1）上市公司对内部控制信息披露的越充分，则其盈余管理行为就越少；（2）上市公司内部控制缺陷信息与盈余管理行为的影响并不明显。根据研究过程中发现的问题提出了完善我国上市公司内部控制信息披露的建议。
[Abstract]:In recent years, the issue of internal control information disclosure has received extensive attention, on the one hand, because internal control information is an important non-financial information that reflects the management and management of listed companies. It not only reflects the design and operation of internal control of enterprises, but also affects the investment decisions of external information users. Following the promulgation of the basic norms of Enterprise Internal Control by the five ministries in 2008, the five ministries and commissions issued the supporting guidelines for Enterprise Internal Control in 2010. The promulgation and implementation of this series of laws and regulations and standards have effectively promoted the development of theoretical research on internal control in China, and also greatly accelerated the pace of internal control construction of listed companies in China. With the introduction of internal control standards on a large scale in China, the requirements for disclosure of internal control information have also been greatly raised. Therefore, the study of internal control information disclosure is of great practical significance. As an important institutional arrangement to ensure the integrity of financial report and related information, internal control can effectively improve the reliability of financial information and restrict the behavior of earnings management under the current system background of our country. This paper studies the correlation between internal control information disclosure and earnings management by means of empirical research. This paper first introduces the connotation and significance of internal control information disclosure, the relevant laws and regulations of internal control information disclosure in China, and then respectively from the efficient market theory, The principal-agent theory and signal transfer theory analyze the relationship between internal control information disclosure and earnings quality. On the basis of relevant theories, this paper proposes the hypothesis that companies that disclose internal control defects in 2007-2010 are matched according to asset size with companies that do not disclose internal control defects. The disclosure of internal defect companies and matching companies are taken as the total samples to test the relationship between the disclosure of internal control information and earnings management from the perspective of the degree of disclosure of internal control information and the disclosure of internal control defect information. The degree index of internal control information disclosure is designed to quantify the degree of information disclosure and the disclosure of internal control defect information is regarded as a dummy variable. The two variables are brought into the model to test the correlation between internal control information disclosure and earnings management. It is found that: (1) the more adequate disclosure of internal control information, the less earnings management behavior of listed companies; (2) the impact of internal control defect information and earnings management behavior of listed companies is not obvious. According to the problems found in the course of research, the paper puts forward some suggestions to improve the disclosure of internal control information of listed companies in China.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51;F224
[Abstract]:In recent years, the issue of internal control information disclosure has received extensive attention, on the one hand, because internal control information is an important non-financial information that reflects the management and management of listed companies. It not only reflects the design and operation of internal control of enterprises, but also affects the investment decisions of external information users. Following the promulgation of the basic norms of Enterprise Internal Control by the five ministries in 2008, the five ministries and commissions issued the supporting guidelines for Enterprise Internal Control in 2010. The promulgation and implementation of this series of laws and regulations and standards have effectively promoted the development of theoretical research on internal control in China, and also greatly accelerated the pace of internal control construction of listed companies in China. With the introduction of internal control standards on a large scale in China, the requirements for disclosure of internal control information have also been greatly raised. Therefore, the study of internal control information disclosure is of great practical significance. As an important institutional arrangement to ensure the integrity of financial report and related information, internal control can effectively improve the reliability of financial information and restrict the behavior of earnings management under the current system background of our country. This paper studies the correlation between internal control information disclosure and earnings management by means of empirical research. This paper first introduces the connotation and significance of internal control information disclosure, the relevant laws and regulations of internal control information disclosure in China, and then respectively from the efficient market theory, The principal-agent theory and signal transfer theory analyze the relationship between internal control information disclosure and earnings quality. On the basis of relevant theories, this paper proposes the hypothesis that companies that disclose internal control defects in 2007-2010 are matched according to asset size with companies that do not disclose internal control defects. The disclosure of internal defect companies and matching companies are taken as the total samples to test the relationship between the disclosure of internal control information and earnings management from the perspective of the degree of disclosure of internal control information and the disclosure of internal control defect information. The degree index of internal control information disclosure is designed to quantify the degree of information disclosure and the disclosure of internal control defect information is regarded as a dummy variable. The two variables are brought into the model to test the correlation between internal control information disclosure and earnings management. It is found that: (1) the more adequate disclosure of internal control information, the less earnings management behavior of listed companies; (2) the impact of internal control defect information and earnings management behavior of listed companies is not obvious. According to the problems found in the course of research, the paper puts forward some suggestions to improve the disclosure of internal control information of listed companies in China.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51;F224
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