论文部分内容阅读
本文选取2012~2013年我国111家房地产上市公司的面板数据为研究样本,基于内部控制五大目标构建内部控制质量评价体系,采用主成分分析法综合评价房地产上市公司的内部控制质量,实证检验样本公司高管团队背景特征与内部控制质量之间的关系。结果表明:高管团队规模、高管团队平均学历、高管团队女性比例与企业内部控制质量显著正相关。同时,高管团队年龄以及年龄异质性与内部控制质量的关系不显著。
This paper selects the panel data of 111 listed real estate companies in our country from 2012 to 2013 as the research sample, builds the internal control quality evaluation system based on the five goals of internal control, uses the principal component analysis method to comprehensively evaluate the internal control quality of real estate listed companies, Relationship between the Background Characteristics of Executive Team and the Quality of Internal Control. The results show that there is a significant positive correlation between the size of senior management team, the average qualification of senior management team, the proportion of female executives and the quality of internal control. Meanwhile, the relationship between senior management team age and age heterogeneity and internal control quality is not significant.