Empirical Research on the Information Disclosure of Internal Control and Earnings Management

Based on empirical research, using total accruals separation, the paper calculates DA by the section data and Modified Jones Model, and uses it as the quantitative index of earnings management of the companies listed at home and abroad, and puts the internal control self-assessment report and internal control auditing report as the quantitative indexes of the information disclosure of internal control, while introducing the relevant control variables, and then builds the regression model of the information disclosure of internal control and earnings management, as also makes the correlation test, robustness test and regression analysis. Research results show that, there is significant negative correlation between the information disclosure of internal control and earnings management.