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自愿性内控信息披露的信号差异分析——基于报告主体及载体的视角
Authors
王晓新
王虎超
Publication date
10 June 2013
Publisher
Abstract
以往的研究认为,上市公司自愿性内控信息披露具有很强的信号价值,即披露的公司质量相对更好。文章首次基于披露载体以及披露主体之间的制度差异,进一步分析了不同信号存在的价值区别。研究结论表明,非国有企业的内控自评报告流于形式,起到信号作用的是仅仅是鉴证报告;而国有企业的自评报告具有信号价值,鉴证报告则进一步强化了这种区分效用
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Last time updated on 16/06/2016