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现有研究结果表明:企业内部控制质量与会计稳健性密切相关。然而内部控制质量是否会影响企业会计稳健性,以及如何对会计稳健性产生影响,有待我们进一步探讨。本文通过实证研究,以我国的金融行业上市公司的数据为样本,运用借鉴盈余——股票报酬关系的模型,探讨了我国金融业上市公司内部控制质量与其会计稳健性的关系,同时提出了改进模型。通过研究发现,金融行业上市公司同样具有会计稳健性,并且内控质量与其会计稳健性存在着正相关关系。
The existing research results show that the quality of internal control is closely related to the accounting conservatism. However, whether the quality of internal control will affect the soundness of corporate accounting and how it affects accounting conservatism needs further discussion. This paper, through empirical research, takes the data of listed companies of financial industry in our country as a sample, discusses the relationship between the internal control quality of listed companies in the financial industry and their accounting conservatism by using the model of earnings-stock compensation. At the same time, . Through the research, it is found that listed companies in the financial industry also have accounting conservatism, and there is a positive correlation between the quality of internal control and its accounting conservatism.