Positive Research on Information Disclosure of Internal Control Defects
In this paper, we take 33 companies which disclosed internal control defects in their annals reporter from 2006 to 2010 in Shanghai stock market. and select another 54 companies for control sample ,we found, the number of segment in the report and the size of corporate affect the information disclose of internal control deficiency. Finally, we come up with some suggestions for policy maker.
KeywordsInner Control Deficiency Information Disclosure Positive Research
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