Review of the Economic Consequence of Internal Control Information Disclosure of Listed Companies in China

被引：0

作者：

Qi Xuan ^{[1
]}

Wang Ye ^{[1
]}

机构：

[1] Tianjin Univ Commerce, Sch Business, Tianjin 300134, Peoples R China

来源：

Proceedings of the Eighth International Symposium - Corporate Governance (2015) | 2015年

关键词：

Listed companies; Internal control information disclosure; Economic consequence;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The level and the quality of internal control information that listed companies disclosed revealed the improvement of internal control system and the completeness of information disclosure obligation. It also affected the investment decisions of middle and small investors. Therefore, this paper reviewed and commented the economic consequence of internal control information disclosure of listed companies from listed companies themselves, external investor and audit aspects.

引用

页码：75 / 81

页数：7