Research on Information Disclosure Quality of Internal Control Evaluation System in Real Estate Industry

被引：0
|
作者：
Gao Fanglu [1 ]
Huang Lei [1 ]
Zheng Qiong
机构：
[1] Tianjin Univ Finance & Econ, Tianjin 300222, Peoples R China
来源：
2012 INTERNATIONAL CONFERENCE ON EDUCATION REFORM AND MANAGEMENT INNOVATION (ERMI 2012), VOL 2 | 2013年
关键词：
internal control; information disclosure; evaluation index system;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Based on the five elements of internal control, this paper constructed an internal control information disclosure quality rating system constituted by 26 specific secondary indicators. And then it analyzed the internal control information disclosed by listed real estate companies with method of descriptive statistics, showing that in China general quality of internal control information disclosure of listed real estate companies is relatively low.
引用
收藏
页码：147 / 152
页数：6
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