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本文就《强制披露规则下的内部控制信息披露——基于沪市上市公司2006年年报的实证研究》一文的相关分析中缺失值剔除法的选择对研究结论的影响进行了比较和分析,对该文相关关系表与结论的错配进行了修正,并加入2005年审计意见变量进行探索性研究。同时,本文对盈利能力与信息披露相关性的理论分析进行了拓展,对该文中的公司规模排名变量和总资产变量之间的关系进行了剖析。最后,针对大多数公司在2006年并未按照《上海证券交易所上市公司内部控制指引》要求进行内部控制信息披露的情形及相关方面的反应进行了推测和分析,并在借鉴美国相关做法的基础上提出了相应的政策建议。
This article compares and analyzes the impact of the choice of missing value elimination method in the analysis of the disclosure of internal control information under compulsory disclosure rules - An Empirical Study Based on the 2006 Annual Report of Shanghai Stock Exchange Listed Companies Correlation between the text of the relationship between the table and the conclusion of the mismatch was amended, and joined the 2005 audit opinion variables for exploratory research. At the same time, this article expands the theoretical analysis of the correlation between profitability and information disclosure, and analyzes the relationship between the company’s scale variable and the total assets variable in this article. Finally, in response to the fact that most of the companies did not respond to the disclosure of internal control information and related information required by the “Guide for Internal Control of Listed Companies of Shanghai Stock Exchange” in 2006, and based on the reference of the relevant U.S. practices Put forward the corresponding policy recommendations.