产品市场竞争、内部控制与业绩快报质量 --基于创业板上市公司的经验数据
首发时间:2018-06-28
摘要:以2010-2016年创业板上市公司为研究样本,实证检验产品市场竞争和内部控制与业绩快报质量之间的相关性,并进一步考察了产品市场竞争对内部控制的替代作用。研究结果表明:内部控制对业绩快报质量产生正向影响;激烈的产品市场竞争会促进业绩快报质量;同时,产品市场竞争会削弱内部控制与业绩快报质量之间的正相关性,两者具有替代作用。从业绩快报的角度探讨市场机制和内部控制制度对会计信息质量之间的关系,对提高创业板会计信息质量提供了一定理论基础和政策建议。
关键词: 审计 产品市场竞争 内部控制 业绩快报质量 创业板
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Product market competition、internal control and the quality of earning preannouncement--Empirical data from the GEM listed companies
Abstract:In this paper we using the sample listed companies of GEM board in China from 2010 to 2016, the paper examines the correlation between product market competition and internal control and the quality of earning preannouncement, and further examines the substitution effect of product market competition on internal control. The study shows that internal control has a positive impact on the quality of earning preannouncement, and the competitive market competition promote the quality of earning preannouncement; furthermore, product market competition weaken the positive correlation between the quality of internal control and the quality of earning preannouncement, and both have an alternative effect. The relationship between the market mechanism and the internal control system on the quality of accounting information is discussed from the perspective of earning preannouncement, and it provides a certain theoretical basis and policy recommendations for improving the quality of accounting information on GEM.
Keywords: Audiing Product market competition internal control the quality of earning preannouncement GEM board
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产品市场竞争、内部控制与业绩快报质量 --基于创业板上市公司的经验数据
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