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依据修正的Jones模型测算上市公司盈余管理的程度,在此基础上利用沪深两市A股上市公司2013年和2014年度有关财务数据和内部控制数据,实证研究了内部控制缺陷与盈余质量的关系。研究结果表明,当公司内部控制存在缺陷时其盈余管理的程度较高,公司的盈余质量较低;研究结论还反映出我国上市公司在进行内部控制体系建设方面存在着一定的问题,还有相当一部分企业的内部控制在设计或执行方面存在一定的缺陷,监管部门要引导上市公司进一步完善其内部控制体系建设。
Based on the revised Jones model, the paper calculates the extent of earnings management of listed companies, and based on this, makes use of the related financial data and internal control data of A-share listed companies in Shanghai and Shenzhen in 2013 and 2014 to study the relationship between internal control defects and earnings quality . The results show that when the company’s internal control is flawed, its earnings management is higher and the company’s earnings quality is lower. The conclusion also shows that the listed companies in our country have certain problems in the construction of internal control system, Some enterprises have some defects in the design or implementation of their internal control, and the regulatory authorities should guide the listed companies to further improve the construction of their internal control system.