The Impact of Internal Control Audit on Real Earnings Management Behaviors

被引：0
|
作者：
Li Yuanhui [1 ]
Li Xiao [1 ]
机构：
[1] Beijing Jiaotong Univ, Sch Econ & Management, Beijing 100044, Peoples R China
来源：
PROCEEDINGS OF THE SECOND INTERNATIONAL SYMPOSIUM - MANAGEMENT, INNOVATION AND DEVELOPMENT | 2015年
关键词：
Internal control; Internal control audit; Real earnings management;
D O I：
暂无
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
Based on continuous improvement of internal control system as well as disclosure requirements, this paper uses the panel data of A-share listed companies of China from 2011 to 2013 to analyze the impact of the internal control audit on the real earnings management. It finds that: companies disclosing internal control audit report will have lower real earnings management. The contribution of this paper is to provide investors with useful information and further extend the research in this area.
引用
收藏
页码：497 / 501
页数：5
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