Dissertation > Excellent graduate degree dissertation topics show

Research on the Quality of Internal Control Information Disclosure of Chinese Listed Companies

Author: ZhangYongTao
Tutor: XuXiaoShi
School: Jiangsu University
Course: Accounting
Keywords: Listed companies Internal Control Information Disclosure Quality
CLC: F275
Type: Master's thesis
Year: 2009
Downloads: 1176
Quote: 8
Read: Download Dissertation

Abstract

In recent years, the outbreak of a series of financial fraud cases, investors realized that an investment value of companies not only have a good operating results and prospects for development, must also have a complete, reasonable and effective internal control system. The quality of the information disclosed in the Company's internal control, not only reflect their own whether to establish a sound internal control system and information disclosure awareness of responsibility, but also affect judgment and decision-making of investors, creditors and regulators. In this study, in order to be listed companies internal control disclosure of information factors that affect its information disclosure as the research object, through empirical research. By analyzing the content of the disclosure of the company to be listed, the quality of disclosure, disclosure significance of the information providers recognize the important role of the internal control information disclosure, information users better understand the proposed listing of the Company's disclosure language \capital market regulators to develop and further improve the internal control information disclosure rules provide recommendations, with some theoretical and practical significance. The writing of this article focused mainly in three aspects. First of internal control disclosure of information theory analysis, the basic theory of the internal control of the meaning and significance of information disclosure, internal control information disclosure regulations, elaborate internal control information disclosure of relevant theory - effective securities market theory asymmetric information theory, principal-agent theory, these theories have a foundation and guiding role of internal control information disclosure, and to provide a theoretical basis for later research. Secondly, the company's internal control information disclosure of the factors affecting China to be listed for empirical analysis. This part of the focus and core of the article, and internal control information in the prospectus issued in the IPO stage to the Shanghai and Shenzhen stock company to be listed in 2007-2008 as the subject of a multiple regression model, using descriptive statistical analysis, correlation analysis and linear regression analysis to be listed on our company's internal control factors affecting the in-depth analysis of information disclosure, whether different factors affect the assumptions listed company's internal control the level of disclosure of information, and how it affects the empirical study and make a more complete explanation of the empirical results. Finally, in response to these studies, this chapter from multiple levels appropriate recommendations for improvement and measures to improve the quality of information disclosure of the proposed listing the company's internal control.

Related Dissertations

CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
© 2012 www.DissertationTopic.Net Mobile