Article citationsMore>>

Xv, L.L. (2014) Internal Control Disclosure of Information on the Impact of Earnings Management Research, Empirical Evidence Based on Domestic and Overseas Listed Companies at the Same Time. Hebei University of Economics and Business.

has been cited by the following article:

• TITLE: Internal Control Information Disclosure Quality, Agency Cost and Earnings Management—Based on the Empirical Data from 2011 to 2013

  AUTHORS: Yunchao Ying

  KEYWORDS: Internal Control Information Disclosure, Agency Cost, Earnings Management, Information Disclosure Index

  JOURNAL NAME: Modern Economy, Vol.7 No.1, January 25, 2016

  ABSTRACT: Internal control information disclosure is a key factor to investors’ decisions, and is closely connected with corporate governance. It also has a direct impact on agency cost and earnings management. This article verifies the relationship between internal control information disclosure, agency cost and earnings management with the Shenzhen A-share listed companies from 2011 to 2013 as samples, and we build the internal control information disclosure index (ICIDI) to evaluate the quality of internal control information disclosure based on the Standard for Enterprise Internal Control. By analyzing, we found that internal control information disclosure can affect earnings management through agency cost, and the improvement of internal control information disclosure will effectively reduce agency cost, thus reducing earnings management.