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本文选取2009~2013年度A股上市公司作为研究样本,结果表明:内部控制质量与盈余质量之间表现为正相关关系,较好的内部控制确实为高质量的盈余提供了保证。引入公司治理相关变量后发现,第一大股东持股比例升高时,盈余质量呈下降趋势;独立董事没有起到预期的监督作用,并未降低内部控制与盈余质量的相关性。
This paper selects the A-share listed companies from 2009 to 2013 as the research sample. The result shows that there is a positive correlation between the quality of internal control and the earnings quality, and the better internal control does provide a guarantee for high-quality surplus. After introducing the relevant variables of corporate governance, we found that the earnings quality declines when the proportion of the largest shareholder increases; the independent directors did not play the expected supervisory role, and did not reduce the correlation between the internal control and the earnings quality.