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本文从内部控制信息披露与盈余管理的概念界定出发,探讨了内部控制信息披露与盈余管理的理论基础,包括委托代理理论、信息不对称理论、信号传递理论等,并从理论视角对内部控制信息披露与盈余管理的关系进行了理论范式的研究。从当前来看,我国上市公司内部控制信息强制披露的政策是有效的,上市公司操纵性利润绝对值降低,盈余管理得到了一定程度的控制。
Based on the definition of internal control information disclosure and earnings management, this paper explores the theoretical basis of information disclosure and earnings management of internal control, including principal-agent theory, information asymmetry theory and signal transmission theory. From the theoretical perspective, Disclosure and earnings management conducted a theoretical paradigm. From the current point of view, the policy of mandatory disclosure of internal control information of listed companies in China is effective. The absolute value of the controlling profit of listed companies is reduced and the earnings management is controlled to a certain extent.