关于信息披露管理有关 的外文文献翻译成品:内部控制信息披露与公司治理:来自新兴市场的证据(中英文双语对照)17.docx

关于信息披露管理有关 的外文文献翻译成品:内部控制信息披露与公司治理:来自新兴市场的证据(中英文双语对照)17.docx

  1. 1、本文档共37页,可阅读全部内容。
  2. 2、原创力文档(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
  3. 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载
  4. 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
此文档是毕业设计外文翻译成品( 含英文原文+中文翻译),无需调整复杂的格式!下载之后直接可用,方便快捷!本文价格不贵,也就几十块钱!一辈子也就一次的事! 外文标题:Internal control information disclosure and corporate governance: evidence from an emerging market 外文作者:Ben Kwame Agyei-Mensah 文献出处: Corporate Governance International Journal of Business in Society 16(1):79-95 · February 2018 (如觉得年份太老,可改为近2年,毕竟很多毕业生都这样做) 英文6412单词,42305字符(字符就是印刷符),中文9895汉字。(如果字数多了,可自行删减,大多数学校都是要求选取外文的一部分内容进行翻译的。) Internal control information disclosure and corporate governance: evidence from an emerging market Abstract Purpose – The purpose of this study is to increase our understanding of the impact of corporate governance factors on the disclosure of internal control information by firms in Ghana. Design/methodology/approach – A data set from 110 firms in Ghana for the year ending of 2013 was used. Each annual report was individually examined and coded to obtain the disclosure of internal control information index. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis, which forms the main data analysis method. Findings – Results of the disclosure of internal control information mean of 35 per cent indicate that most of the sampled firms did not disclose sufficient internal control information in their annual reports. The low level of internal control information disclosure cannot be used by stakeholders to determine the level of corporate governance practices in the sampled companies. The results of the regression analysis indicate that board independence is a significant variable that explains the disclosure of internal control disclosure. This supports the generally held view that independent directors help to improve the quality of disclosure and increase the transparency of information. Originality/value – This is the first study in Ghana that considered the impact of corporate governance factors on internal control information disclosures. This study contributes to the literat

您可能关注的文档

文档评论(0)

peidong88 + 关注
实名认证
内容提供者

该用户很懒,什么也没介绍

1亿VIP精品文档

相关文档