高管团队背景特征对内部控制信息披露质量的影响-研究.pdfVIP

Characteristicsof Team onInternal TopManagement Impact ControlInformationDisclosureResearch Quality’S Abstract：Withthe offinancialfraud in exposure casessomelisted iS an awarenessofthefactthatthe companies，thereincreasing isbiasedbasedonthefinancialinformation decision-makingprocess only providedbythose thedisclosureofitsinternal companies．Although controlinformationCandelivera tothe itcan positivesignal public，still notsavethe thesituationof information．Theof2008 asymmetric year haswitnessedareleaseof BasicNormso，rInternalControlthe by ofFinanceandotherfour of＼2010also Ministry departments，andyear releasedtheInternalControlGuidelines．Theselawsand regulations thedirection forabetterestablishmentandfurther provide improvement oftheinternalcontrolinformationdisclosureoflisted in China， companies whichmeansashiftofinformationdisclosurefromthe to voluntarystage compulsorystage． team an roleinthe Topmanagementplaysimportant enterprise