The Effect of Internal Control Information Disclosure on the Value Relevance of Accounting Information: An Empirical Study of Chinese Listed Companies in Warehousing Logistics Industry

被引:0
|
作者
Xu Xuanxuan [1 ,2 ]
机构
[1] Wuhan Huaxia Univ Technol, Wuhan 430223, Peoples R China
[2] Wuhan Univ Technol, Sch Management, Wuhan 430070, Peoples R China
关键词
Internal control; Accounting information; Value relevance of accounting information;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
Internal control information is the foundation of decision-making for investors. It reduces the information asymmetry, and improves the degree of trust and use for information users. Through illuminating the current situation of internal control information disclosure of Chinese listed companies, this paper analysis the effect of internal control information disclosure and the value relevance of accounting information, and puts forward the research hypothesis and builds a mathematical model. According to the data of Chinese warehousing logistics industry listed companies in 2013-2015,this paper has the regression analysis and puts forward corresponding countermeasures and suggestions to perfect the internal control information disclosure of listed companies.
引用
收藏
页码:1025 / 1029
页数:5
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