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从2012年开始,沪深A股上市公司要求强制性披露内部控制,到目前为止已经过去3年的时间了,那么强制性披露内部控制是否提高了公司的会计业绩或市场业绩呢?2012年前后,上市公司的股价是否会发生显著性变化呢?上市公司的ROA和ROE是否会发生显著性变化呢?这些变化是由于自我评估报告或审计报告引发的吗?还有它影响公司业绩的途径是什么呢?本文通过对在自愿性披露内部控制背景下的文献进行梳理,分析了强制性披露内部控制影响公司业绩的路径。
From 2012 onwards, the mandatory disclosure of internal control by Shanghai and Shenzhen A-share listed companies has taken 3 years so far. Is compulsory disclosure of internal control improving the company’s accounting performance or market performance? Before and after 2012 Will there be significant changes in the share prices of listed companies? Will ROOs and ROEs of listed companies change significantly? Will these changes be caused by self-evaluation reports or audit reports? And what is the way to influence the performance of the listed companies? What? By reviewing the literature in the background of voluntary disclosure of internal control, this paper analyzes the path of mandatory disclosure of internal control affecting corporate performance.