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Impact on the Internal Control Disclosure of Information by the Ownership Structure of Our Family Controlled Listed Companies

Author: ShenYaoMin
Tutor: LiuShiPing
School: Nanjing University of Technology and Engineering
Course: Accounting
Keywords: Family of listed companies Ownership structure Pyramid structure Internal control information disclosure
CLC: F275;F224
Type: Master's thesis
Year: 2012
Downloads: 124
Quote: 0
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Abstract


The family business is a worldwide enterprise type, according to authoritative statistics of the Chinese version of \accounted for a percentage of the total number of private listed companies was 36.2%. \the characteristics, usually, the controlling family tend to build pyramid model holding structure to achieve control of listed companies. Listed family business, there are serious the family concentrated Holdings phenomenon, the company's board of directors, board of supervisors and even managers multi-worked by the family members themselves. In recent years, many companies huge losses exposed the problem in the internal control aspects of China's listed companies as well as the lack of internal control information disclosure. In order to promote and guide the construction of our internal control, risk management, to improve the performance of listed companies to protect their legitimate rights and interests of investors, China has released a lot of documents Ordinance to regulate the internal control information disclosure. It is in this context that this particular object of study of the family business of listed companies is selected from its shareholding structure characteristics, in-depth analysis of the impact of the disclosure of internal control information. The article first analyzes the development status of the family business in China, as well as the characteristics of the shareholding structure of the family of listed companies in China; theoretical research component analysis on the one hand to control the disclosure of information from within the traditional theory, on the other hand, a large number of domestic and foreign scholars about the shareholding structure and internal control information disclosure of research results. In the empirical part of the study, the paper selects the 2008 -2010 year listed on the two exchanges in Shanghai and Shenzhen A-share family listed companies as samples, through the establishment of a regression model, in-depth analysis of internal control information disclosure of the shareholding structure of the family of listed companies the impact. The results showed that the family of listed companies in China's pyramid shareholding structure of the Company's internal control disclosure of information has important implications. Recommendations by the results of theoretical and empirical research, the article finally improve the equity structure of the family of listed companies and improve the internal control information disclosure of the relevant laws and regulations, which also provides a reference to improve the supervision of the internal control information disclosure basis.

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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