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内部控制信息披露产生资本市场的信息,是保护投资者利益的制度基础。内部控制信息披露的详尽程度关系与投资者的利益相关,也与公司的治理的有效性相关。本文以房地产行业为例,选取2012年上市公司年度报告中数据为研究对象,运用统计分析方法,研究内部控制信息披露与和财务绩效间的关系。结果表明,企业的内部控制信息披露的越详细,则财务绩效越好。
The disclosure of internal control information to generate capital market information is the institutional basis for protecting the interests of investors. The level of detail in the disclosure of internal control information relates to the interests of investors and the effectiveness of corporate governance. Taking the real estate industry as an example, the author chooses the data of annual reports of listed companies in 2012 as the research object, and uses statistical methods to study the relationship between internal control information disclosure and financial performance. The results show that the more detailed the internal control information disclosure, the better the financial performance.