An Analysis of Factors Associated with Voluntary Disclosure of Internal Control Information of Listed Companies in Our Country

被引：0

作者：

Zhang, Hong-jing ^{[1
]}

Zhang, Xu ^{[1
]}

机构：

[1] Northeast Dianli Univ, Sch Econ & Management, Jilin 132012, Jilin Province, Peoples R China

来源：

INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND MANAGEMENT ENGINEERING (ITME 2014) | 2014年

关键词：

Internal control; Information disclosure; Corporate governance;

D O I：

暂无

中图分类号：

TP39 [计算机的应用];

学科分类号：

081203 ; 0835 ;

摘要：

In recent years, a series of problems about internal control information disclosure of the listed company appear constantly. Although the authorities have issued the relevant regulations, there is still insufficient place when it comes to internal control information disclosure of listed companies, and its influence factors are various. In this paper, it analyzes the corporate governance structure's impact on the level of internal control disclosure, which is an important factor of the internal control environment.

引用

页码：305 / 309

页数：5

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