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Empirical Study on the Determinants of Internal Control Information Disclosure Quality for China's Real Estate Listed Companies

机译:中国房地产上市公司内部控制信息披露质量决定因素的实证研究

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Based on asymmetric information theory, signaling theory and principle-agent theory, this paper investigated 276 A share real estate companies in market of Shanghai and Shenzhen Stock Exchange, which had already published the Internal Control Self-assessment Report in the year 2011 to 2013. The thesis established a conceptual model of the internal control information disclosure quality and observed the determinants of internal control information disclosure quality through descriptive statistics, frequency analysis, correlation analysis, multiple linear regression and robustness test in empirical study. The result shows that under other conditions in certain circumstances, profitability, the largest shareholder, board independence, the type of audit opinion, audit agency authority and company size have positive effects on internal control information disclosure quality, while ownership concentration has negative effects on the quality of internal control information disclosure.
机译:本文基于信息不对称理论,信号理论和委托代理理论,对上海深交所市场276家A股房地产企业进行了调查,这些公司已于2011年至2013年发布了《内部控制自我评价报告》。本文建立了内部控制信息披露质量的概念模型,并通过描述性统计,频率分析,相关分析,多元线性回归和稳健性检验等方法,观察了内部控制信息披露质量的决定因素。结果表明,在特定条件下的其他条件下,获利能力,最大股东,董事会独立性,审计意见的类型,审计机构的权限和公司规模对内部控制信息披露质量有积极影响,而股权集中度对内部控制信息披露质量有不利影响。内部控制信息披露的质量。

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