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The Research on Internalcontroldisclosure of Information and Earning Management Relations

Author: LiuJunJun
Tutor: LiuMingHui
School: Dongbei University of Finance
Course: Accounting
Keywords: Earnings Management Internal Control Listed companies Internal control information disclosure
CLC: F275
Type: Master's thesis
Year: 2010
Downloads: 532
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Abstract

In recent years, controlled by the internal deletion leads to an endless stream of financial fraud cases, internal control and information disclosure issues become a hot topic of discussion in various circles at home and abroad. Have occurred since 2000, first in the United States a huge loss bankruptcy of Bear Stearns subprime mortgage investments, the largest U.S. insurance company AIG bogged down in the subprime quagmire, Fannie Mae and Freddie Mac, the two mortgage giants and the U.S. government to take over, then the domestic Gome Huang Guangyu economic crimes have also country CITIC Pacific and other derivative financial products investment huge loss event, cases of fraud and business failure is a blow to investor confidence in the capital markets at the same time greatly, but also to the market and regulatory the lack of effectiveness of the department aware of the company's internal control system will bring a huge disaster and the loss caused by the reflection of the market and the regulatory authorities of the company's internal control system. Since the beginning of the 21st century, with the enactment of the Sarbanes-Oxley Act, the regulatory authorities in China have been released in stages a number of laws and regulations, to make more and more stringent requirements on information disclosure of listed company's internal control. Especially \certification report, and is generally believed that the guidelines promulgated marks entering the stage of mandatory disclosure of internal control information disclosure. Also in 2008, the Ministry of Finance and other five ministries jointly issued the enterprise internal control basic norms \institutional guidelines. However, the domestic research focuses on the internal control information disclosure are mainly concentrated in the internal control information disclosure of the status quo and influencing factors for the economic effectiveness of internal control disclosure of information, in particular internal control disclosure of information and the quality of financial information is still relatively scarce lack of empirical research for new effective internal control information disclosure system inspection. The paper uses empirical approach to the relationship between disclosure quality and earnings management behavior by studying the internal control, to make up for these shortcomings, providing support for the study between the internal control and earnings management, and expand the disclosure of internal control information. This selection of listed companies in China A-shares in Shanghai and Shenzhen in 2009 (all data to do the necessary culling) annual report public disclosure of data and departments public information, internal control information disclosure investigation and domestic and foreign internal control information disclosure system background, disclosure of Factors Affecting the Quality review of the literature on the basis of the level of disclosure measurement methods, the extent of disclosure index system of internal control, and on this basis, the analysis of the internal controls in the company's periodic reports in accordance with the focus of the degree of importance of the internal control information and information users, design information disclosure, disclosure quality score, qualitative quantify the problem, combined with the Jones model calculated to measure the level of earnings management controllable accrued profit, and thus the two variables into the equation model, while added seven control variables, based on sample data, descriptive statistics and regression analysis model. This article is to be used for the study of the main line of a combination of empirical research and theoretical research carried out a more in-depth study of the impact of the disclosure quality of earnings management behavior internal control, with a certain degree of theoretical research and practical guiding significance. This paper is divided into five parts, each part of the main contents are as follows: Part I: Introduction. Focuses on the research background, significance as well as the research method and article framework. Also in this part of the domestic and foreign scholars conducted a retrospective study of internal control information disclosure and earnings management behavior. Part II: theoretical analysis. Internal control, internal control, information disclosure and earnings management concept. Then discussed from the principal-agent theory, asymmetric information theory point of view of the relationship between the internal control information disclosure and earnings management. Part III: study design. On the basis of the previous theoretical studies, 'on the back of the empirical part of the study design. The empirical assumptions, and the sample selection of this article, the definition of the variables, the structure of the model is introduced. Part IV: Empirical part. This is a core part of this article. Descriptive statistics, correlation analysis, collinearity diagnostics, linear regression samples empirical research, easy analysis and empirical results. Part V: policy recommendations. Before a series of research and put forward their own proposals on internal control information disclosure in China and its future development.

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