지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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As the chinese economic development accelerated, chinese public companies become bigger and the external and internal business environment has got complicated. Due to the sudden environmental change, internal control is playing a significant role for corporate governance in the Chinese companies. Therefore, establishing an effective internal control system and discoursing internal control information to a certain extent has become requirements for the retention of investor confidence in China as well as other countries.The motivation of this study is to examine the level of internal control information disclosure in annual financial reports, and also to see which factors are related to the level of internal control information disclosure in the Chinese public companies.We find that government ownership, auditors’s reputation and leverage have positive influence on the level of internal control information disclosure with the sample of 46 manufacturing companies listed on the Shanhai Stock Exchange. However, we find no significant effects of the proportion of outside directors and profitability on the level of internal control information disclosure. This result shows a specific feature of internal control information disclosure in Chinese business environment, that may not be generalized in other countries.
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참고문헌 (9)
참고문헌 신청
손성규 / 2011 / 내부회계관리제도의 도입 및 검토의견과 이익조정간의 관련성에 관한 연구 / 회계정보연구 29(2):103~128
최순재 / 2009 / 내부회계관리제도의 정보성 / 회계정보연구 27(4):181~209
Ashton, R.H / 1974 / An Experimental Study of Internal Control Judgments / Journal of Accounting Research 12(1):143~157
Chow / 1987 / Voluntary Financial Disclosure by Mexican Corporations / The Accounting Review 62(3):533~541
Gray, Meek / 1995 / International Capital Market Pressures and Voluntary Annual Report Disclosures by U.S. and U.K. Multinationals / Journal of International Financial Management & Accounting 6(1):43~68
최순재 / 2009 / 내부회계관리제도의 정보성 / 회계정보연구 27(4):181~209
Ashton, R.H / 1974 / An Experimental Study of Internal Control Judgments / Journal of Accounting Research 12(1):143~157
Chow / 1987 / Voluntary Financial Disclosure by Mexican Corporations / The Accounting Review 62(3):533~541
Gray, Meek / 1995 / International Capital Market Pressures and Voluntary Annual Report Disclosures by U.S. and U.K. Multinationals / Journal of International Financial Management & Accounting 6(1):43~68
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